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Intangible Assets other than Goodwill | 12 Months Ended
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Dec. 31, 2022
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, 2021 and 2022 are as follows:
|  |  |  |  | 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 |
|  |  |  |  | 2022 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 1,002,040 |  |  |  | (174 | ) |  |  | (799,013 | ) |  |  | (20 | ) |  |  | 202,833 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 104,559 |  |  |  | — |  |  |  | (67,368 | ) |  |  | (9,178 | ) |  |  | 28,013 |
Mining rights |  |  |  |  |  |  | 625,845 |  |  |  | — |  |  |  | (46,187 | ) |  |  | (541,133 | ) |  |  | 38,525 |
Development expenditures |  |  |  |  |  |  | 938,032 |  |  |  | (3,477 | ) |  |  | (883,527 | ) |  |  | — |  |  |  | 51,028 |
Intangible assets under development |  |  |  |  |  |  | 76,625 |  |  |  | (2,108 | ) |  |  | — |  |  |  | (8,903 | ) |  |  | 65,614 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,797 |  |  |  | — |  |  |  | (435,518 | ) |  |  | (136 | ) |  |  | 157,143 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (23,297 | ) |  |  | — |  |  |  | 4,888 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 43,960 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 43,960 |
Others |  |  |  |  |  |  | 551,396 |  |  |  | (67 | ) |  |  | (174,714 | ) |  |  | (11,955 | ) |  |  | 364,660 |
|  | ￦ |  |  |  |  | 3,963,439 |  |  |  | (5,826 | ) |  |  | (2,429,624 | ) |  |  | (571,325 | ) |  |  | 956,664 |
(2) | Changes in intangible assets for the years ended December 31, 2021 and 2022 are as follows:
|  |  |  |  | 2021 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Reversal |  |  | 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 |
|  |  |  |  | 2022 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 162,596 |  |  |  | 22,532 |  |  |  | (57 | ) |  |  | (84,649 | ) |  |  | — |  |  |  | 102,585 |  |  |  | 203,007 |
(Government grants) |  |  |  |  |  |  | (91 | ) |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | — |  |  |  | (143 | ) |  |  | (174 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 35,187 |  |  |  | 270 |  |  |  | (37 | ) |  |  | (7,136 | ) |  |  | — |  |  |  | (271 | ) |  |  | 28,013 |
Mining rights |  |  |  |  |  |  | 41,902 |  |  |  | 2,395 |  |  |  | — |  |  |  | (4,296 | ) |  |  | — |  |  |  | (1,476 | ) |  |  | 38,525 |
Development expenditures |  |  |  |  |  |  | 72,944 |  |  |  | — |  |  |  | — |  |  |  | (24,238 | ) |  |  | — |  |  |  | 5,799 |  |  |  | 54,505 |
(Government grants) |  |  |  |  |  |  | (3,820 | ) |  |  | — |  |  |  | — |  |  |  | 1,466 |  |  |  | — |  |  |  | (1,123 | ) |  |  | (3,477 | )
Intangible assets under development |  |  |  |  |  |  | 81,430 |  |  |  | 39,559 |  |  |  | — |  |  |  | — |  |  |  | (14 | ) |  |  | (53,253 | ) |  |  | 67,722 |
(Government grants) |  |  |  |  |  |  | (7,326 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,218 |  |  |  | (2,108 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 169,783 |  |  |  | — |  |  |  | — |  |  |  | (11,394 | ) |  |  | (150 | ) |  |  | (1,096 | ) |  |  | 157,143 |
Leasehold rights |  |  |  |  |  |  | 5,848 |  |  |  | — |  |  |  | — |  |  |  | (960 | ) |  |  | — |  |  |  | — |  |  |  | 4,888 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 78,137 |  |  |  | 57,466 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (91,643 | ) |  |  | 43,960 |
Others |  |  |  |  |  |  | 407,558 |  |  |  | 4,073 |  |  |  | (260 | ) |  |  | (25,017 | ) |  |  | — |  |  |  | (21,627 | ) |  |  | 364,727 |
(Government grants) |  |  |  |  |  |  | (71 | ) |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | — |  |  |  | — |  |  |  | (67 | )
|  | ￦ |  |  |  |  | 1,044,077 |  |  |  | 126,295 |  |  |  | (354 | ) |  |  | (156,160 | ) |  |  | (164 | ) |  |  | (57,030 | ) |  |  | 956,664 |
(3) | Significant specific intangible assets as of December 31, 2021 and 2022 are as follows:
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 AP R 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.
2022
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | ORACLE license for SDIS integrated DB |  | KRW |  |  | 5,509 |  |  | 3 years and 4 months
Copyrights, patents rights and other industrial rights |  | Contributions to APR NRC DC |  | KRW |  |  | 20,871 |  |  | 5 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | — (*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 17,772 |  |  | 3 years and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 7,908 |  |  | 7 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 76,212 |  |  | 14 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 43,960 |  |  | —
|  | Business rights |  | KRW |  |  | 154,712 |  |  | 26 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, 2020, 2021 and 2022, the Company recognized research and development expenses of ￦ 700,642 million, ￦ 689,397 million and ￦ 727,810 million, respectively.

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