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Intangible Assets other than Goodwill | 12 Months Ended
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Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets other than Goodwill |
21. | Intangible Assets other than Goodwill
(1) | Intangible assets as of December 31, 2020 and 2021 are as follows:
|  |  |  |  | 2020 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 775,667 |  |  |  | (136 | ) |  |  | (623,504 | ) |  |  | — |  |  |  | 152,027 |
Licenses and franchises |  |  |  |  |  |  | 547 |  |  |  | — |  |  |  | (547 | ) |  |  | — |  |  |  | — |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 101,866 |  |  |  | — |  |  |  | (49,772 | ) |  |  | (9,178 | ) |  |  | 42,916 |
Mining rights |  |  |  |  |  |  | 604,703 |  |  |  | — |  |  |  | (34,062 | ) |  |  | (528,251 | ) |  |  | 42,390 |
Development expenditures |  |  |  |  |  |  | 958,035 |  |  |  | (5,043 | ) |  |  | (862,850 | ) |  |  | (19 | ) |  |  | 90,123 |
Intangible assets under development |  |  |  |  |  |  | 79,862 |  |  |  | (7,203 | ) |  |  | — |  |  |  | (12,844 | ) |  |  | 59,815 |
Usage rights of donated assets and other |  |  |  |  |  |  | 592,930 |  |  |  | — |  |  |  | (408,455 | ) |  |  | — |  |  |  | 184,475 |
Leasehold rights |  |  |  |  |  |  | 27,843 |  |  |  | — |  |  |  | (21,503 | ) |  |  | — |  |  |  | 6,340 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 61,373 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 61,373 |
Others |  |  |  |  |  |  | 566,200 |  |  |  | (75 | ) |  |  | (137,843 | ) |  |  | (12,011 | ) |  |  | 416,271 |
|  | ￦ |  |  |  |  | 3,769,026 |  |  |  | (12,457 | ) |  |  | (2,138,536 | ) |  |  | (562,303 | ) |  |  | 1,055,730 |
|  |  |  |  | 2021 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 867,185 |  |  |  | (91 | ) |  |  | (704,589 | ) |  |  | — |  |  |  | 162,505 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 103,428 |  |  |  | — |  |  |  | (59,063 | ) |  |  | (9,178 | ) |  |  | 35,187 |
Mining rights |  |  |  |  |  |  | 623,122 |  |  |  | — |  |  |  | (39,803 | ) |  |  | (541,417 | ) |  |  | 41,902 |
Development expenditures |  |  |  |  |  |  | 978,768 |  |  |  | (3,820 | ) |  |  | (905,805 | ) |  |  | (19 | ) |  |  | 69,124 |
Intangible assets under development |  |  |  |  |  |  | 94,275 |  |  |  | (7,326 | ) |  |  | — |  |  |  | (12,845 | ) |  |  | 74,104 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,870 |  |  |  | — |  |  |  | (423,087 | ) |  |  | — |  |  |  | 169,783 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (22,337 | ) |  |  | — |  |  |  | 5,848 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 78,137 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 78,137 |
Others |  |  |  |  |  |  | 574,957 |  |  |  | (71 | ) |  |  | (155,404 | ) |  |  | (11,995 | ) |  |  | 407,487 |
|  | ￦ |  |  |  |  | 3,940,927 |  |  |  | (11,308 | ) |  |  | (2,310,088 | ) |  |  | (575,454 | ) |  |  | 1,044,077 |
(2) | Changes in intangible assets for the years ended December 31, 2020 and 2021 are as follows:
|  |  |  |  | 2020 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 164,995 |  |  |  | 14,101 |  |  |  | — |  |  |  | (77,501 | ) |  |  | — |  |  |  | 50,568 |  |  |  | 152,163 |
(Government grants) |  |  |  |  |  |  | (235 | ) |  |  | — |  |  |  | — |  |  |  | 99 |  |  |  | — |  |  |  | — |  |  |  | (136 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 53,261 |  |  |  | 369 |  |  |  | (390 | ) |  |  | (8,352 | ) |  |  | — |  |  |  | (1,972 | ) |  |  | 42,916 |
Mining rights |  |  |  |  |  |  | 43,723 |  |  |  | 1,664 |  |  |  | — |  |  |  | (4,380 | ) |  |  | — |  |  |  | 1,383 |  |  |  | 42,390 |
Development expenditures |  |  |  |  |  |  | 93,843 |  |  |  | 10,273 |  |  |  | — |  |  |  | (32,034 | ) |  |  | — |  |  |  | 23,084 |  |  |  | 95,166 |
(Government grants) |  |  |  |  |  |  | (1,492 | ) |  |  | — |  |  |  | — |  |  |  | 1,453 |  |  |  | — |  |  |  | (5,004 | ) |  |  | (5,043 | )
Intangible assets under development |  |  |  |  |  |  | 60,490 |  |  |  | 53,638 |  |  |  | — |  |  |  | — |  |  |  | (23 | ) |  |  | (47,087 | ) |  |  | 67,018 |
(Government grants) |  |  |  |  |  |  | (11,029 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,826 |  |  |  | (7,203 | )
Usage rights of donated assets and other |  |  |  |  |  |  | 193,161 |  |  |  | — |  |  |  | — |  |  |  | (18,448 | ) |  |  | — |  |  |  | 9,762 |  |  |  | 184,475 |
Leasehold rights |  |  |  |  |  |  | 5,318 |  |  |  | — |  |  |  | — |  |  |  | (831 | ) |  |  | — |  |  |  | 1,853 |  |  |  | 6,340 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 41,656 |  |  |  | 37,109 |  |  |  | (9,271 | ) |  |  | — |  |  |  | — |  |  |  | (8,121 | ) |  |  | 61,373 |
Others |  |  |  |  |  |  | 426,364 |  |  |  | 3,217 |  |  |  | (46 | ) |  |  | (30,476 | ) |  |  | (3,576 | ) |  |  | 20,863 |  |  |  | 416,346 |
(Government grants) |  |  |  |  |  |  | (79 | ) |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | (75 | )
|  | ￦ |  |  |  |  | 1,069,976 |  |  |  | 120,371 |  |  |  | (9,707 | ) |  |  | (170,466 | ) |  |  | (3,599 | ) |  |  | 49,155 |  |  |  | 1,055,730 |
|  |  |  |  | 2021 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 152,163 |  |  |  | 18,834 |  |  |  | (1 | ) |  |  | (77,881 | ) |  |  | — |  |  |  | 69,481 |  |  |  | 162,596 |
(Government grants) |  |  |  |  |  |  | (136 | ) |  |  | — |  |  |  | — |  |  |  | 64 |  |  |  | — |  |  |  | (19 | ) |  |  | (91 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 42,916 |  |  |  | 166 |  |  |  | (131 | ) |  |  | (7,771 | ) |  |  | — |  |  |  | 7 |  |  |  | 35,187 |
Mining rights |  |  |  |  |  |  | 42,390 |  |  |  | 1,022 |  |  |  | — |  |  |  | (3,526 | ) |  |  | — |  |  |  | 2,016 |  |  |  | 41,902 |
Development expenditures |  |  |  |  |  |  | 95,166 |  |  |  | 309 |  |  |  | — |  |  |  | (37,033 | ) |  |  | — |  |  |  | 14,502 |  |  |  | 72,944 |
(Government grants) |  |  |  |  |  |  | (5,043 | ) |  |  | — |  |  |  | — |  |  |  | 1,439 |  |  |  | — |  |  |  | (216 | ) |  |  | (3,820 | )
Intangible assets under development |  |  |  |  |  |  | 67,018 |  |  |  | 51,988 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (37,576 | ) |  |  | 81,430 |
(Government grants) |  |  |  |  |  |  | (7,203 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (123 | ) |  |  | (7,326 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 184,475 |  |  |  | — |  |  |  | — |  |  |  | (13,594 | ) |  |  | — |  |  |  | (1,098 | ) |  |  | 169,783 |
Leasehold rights |  |  |  |  |  |  | 6,340 |  |  |  | — |  |  |  | — |  |  |  | (834 | ) |  |  | — |  |  |  | 342 |  |  |  | 5,848 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 61,373 |  |  |  | 78,091 |  |  |  | — |  |  |  | (31 | ) |  |  | — |  |  |  | (61,296 | ) |  |  | 78,137 |
Others |  |  |  |  |  |  | 416,346 |  |  |  | 2,229 |  |  |  | — |  |  |  | (26,998 | ) |  |  | 14 |  |  |  | 15,967 |  |  |  | 407,558 |
(Government grants) |  |  |  |  |  |  | (75 | ) |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | (71 | )
|  | ￦ |  |  |  |  | 1,055,730 |  |  |  | 152,639 |  |  |  | (132 | ) |  |  | (166,161 | ) |  |  | 14 |  |  |  | 1,987 |  |  |  | 1,044,077 |
(3) | Significant specific intangible assets as of December 31, 2020 and 2021 are as follows:
2020
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | ERP system and others |  | KRW |  |  | 81 |  |  | 2 months ~ 4 months
Copyrights, patents rights and other industrial rights |  | Smart technology verification and standard design project conducting right |  | KRW |  |  | 4,936 |  |  | 1 year and 9 months
|  | Contributions to ARP NRC DC |  | KRW |  |  | 29,219 |  |  | 7 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | — (*)
Development expenditures |  | Electricity sales information system |  | KRW |  |  | 8,229 |  |  | 1 year and 2 months
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 26,847 |  |  | 5 years and 11 months
|  | Dangjin power plant load facility usage right |  | KRW |  |  | 1,574 |  |  | 3 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 10,016 |  |  | 9 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 87,035 |  |  | 16 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 61,373 |  |  | —
|  | Business rights |  | KRW |  |  | 166,207 |  |  | 28 years and 11 months
(*) | The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.
2021
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | DAS MS-SQL CORE license |  | KRW |  |  | 3,817 |  |  | 2 years and 8 months
Copyrights, patents rights and other industrial rights |  | Smart technology verification and standard design project conducting right |  | KRW |  |  | 1,851 |  |  | 9 months
|  | Contributions to ARP NRC DC |  | KRW |  |  | 25,045 |  |  | 6 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | —(*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 22,310 |  |  | 4 years and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 8,962 |  |  | 8 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 81,623 |  |  | 15 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 78,137 |  |  | —
|  | Business rights |  | KRW |  |  | 160,459 |  |  | 27 years and 11 months
(*) | The carrying amount of mining rights is nil, because KEPCO Australia Pty., Ltd. and KEPCO Bylong Australia Pty., Ltd. had recognized impairment losses in full.
(4) | For the years ended December 31, 2019, 2020 and 2021, the Company recognized research and development expenses of ￦ 735,715 million, ￦ 700,642 million and ￦ 689,397 million, respectively.

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