XML 38 R23.htm IDEA: XBRL DOCUMENT

Property, Plant and Equipment

12 Months Ended

Dec. 31, 2022

Disclosure of detailed information about property, plant and equipment [abstract]

Property, Plant and Equipment

18.	Property, Plant and Equipment

(1)	Property, plant and equipment as of December 31, 2021 and 2022 are as follows:


						2021
						Acquisition cost				Government grants				Accumulated depreciation				Accumulated impairment losses				Book value

						In millions of won
Land		￦					14,135,452				(23,474	)			—				(27,487	)			14,084,491
Buildings							22,974,569				(52,122	)			(10,041,270	)			(7,073	)			12,874,104
Structures							78,474,620				(172,021	)			(30,171,363	)			(13,205	)			48,118,031
Machinery							101,062,220				(140,082	)			(48,791,847	)			(514,991	)			51,615,300
Ships							2,068				—				(1,891	)			—				177
Vehicles							371,207				(1,675	)			(281,833	)			(117	)			87,582
Equipment							1,989,115				(149	)			(1,591,890	)			(42	)			397,034
Tools							1,256,189				(64	)			(1,073,086	)			(38	)			183,001
Construction-in-progress							30,313,624				(111,822	)			—				(157,530	)			30,044,272
Right-of-use assets							7,848,138				—				(3,788,741	)			—				4,059,397
Asset retirement costs							14,348,920				—				(5,277,109	)			(146,423	)			8,925,388
Others							14,852,245				—				(12,106,384	)			—				2,745,861

		￦					287,628,367				(501,409	)			(113,125,414	)			(866,906	)			173,134,638


						2022
						Acquisition cost				Government grants				Accumulated depreciation				Accumulated impairment losses				Book value

						In millions of won
Land		￦					14,298,409				(27,405	)			—				(27,472	)			14,243,532
Buildings							24,230,827				(50,437	)			(10,931,672	)			(6,955	)			13,241,763
Structures							83,055,890				(165,608	)			(32,596,265	)			(10,390	)			50,283,627
Machinery							108,749,243				(127,126)				(54,015,594	)			(541,864	)			54,064,659
Ships							17,264				—				(3,788	)			—				13,476
Vehicles							393,046				(2,045	)			(305,242	)			(117	)			85,642
Equipment							2,168,348				(6,608	)			(1,732,564	)			(43	)			429,133
Tools							1,306,509				(99	)			(1,128,002	)			(6	)			178,402
Construction-in-progress							28,064,266				(135,926	)			—				(22,795	)			27,905,545
Right-of-use assets							5,992,724				—				(2,281,599	)			—				3,711,125
Asset retirement costs							17,620,603				—				(6,185,214	)			(146,422	)			11,288,967
Others							15,520,160				—				(13,100,723	)			—				2,419,437

		￦					301,417,289				(515,254)				(122,280,663	)			(756,064)				177,865,308

(2)	Changes in property, plant and equipment for the years ended December 31, 2021 and 2022 are as follows:


						2021
						Beginning balance				Acquisition				Disposal				Depreciation				Impairment				Others				Ending balance

						In millions of won
Land		￦					13,943,326				9,561				(54,447	)			—				—				209,525				14,107,965
(Government grants)							(23,475	)			—				1				—				—				—				(23,474	)
Buildings							12,616,532				9,036				(19,974	)			(889,539	)			—				1,210,171				12,926,226
(Government grants)							(57,231	)			—				—				5,174				—				(65	)			(52,122	)
Structures							46,258,855				630				(319,287	)			(2,582,488	)			(741	)			4,933,083				48,290,052
(Government grants)							(180,009	)			—				1,811				9,517				—				(3,340	)			(172,021	)
Machinery							50,038,787				268,126				(135,803	)			(5,759,425	)			—				7,343,697				51,755,382
(Government grants)							(157,785	)			—				531				17,519				—				(347	)			(140,082	)
Ships							255				—				—				(103	)			—				25				177
Vehicles							78,983				4,807				(4,298	)			(37,980	)			—				47,745				89,257
(Government grants)							(632	)			(26	)			—				460				—				(1,477	)			(1,675	)
Equipment							407,843				54,875				(667	)			(184,007	)			—				119,139				397,183
(Government grants)							(227	)			—				—				95				—				(17	)			(149	)
Tools							192,387				19,389				(89	)			(81,984	)			—				53,362				183,065
(Government grants)							(239	)			—				—				209				—				(34	)			(64	)
Construction-in-progress							30,964,938				12,183,430				(66,965	)			—				(3,315	)			(12,921,994	)			30,156,094
(Government grants)							(79,126	)			5,027				—				—				—				(37,723	)			(111,822	)
Right-of-use assets							4,542,166				78,213				(11,787	)			(558,565	)			—				9,370				4,059,397
Asset retirement costs							7,413,171				92				(209	)			(844,518	)			—				2,356,852				8,925,388
Others							2,752,081				5,311				(2,332	)			(869,310	)			—				860,111				2,745,861

		￦					168,710,600				12,638,471				(613,515	)			(11,774,945	)			(4,056	)			4,178,083				173,134,638


						2022
						Beginning balance				Acquisition				Disposal				Depreciation				Impairment				Others				Ending balance

						In millions of won
Land		￦					14,107,965				9,535				(49,377	)			—				—				202,814				14,270,937
(Government grants)							(23,474	)			—				1				—				—				(3,932	)			(27,405	)
Buildings							12,926,226				3,202				(19,918	)			(906,528	)			(449	)			1,289,667				13,292,200
(Government grants)							(52,122	)			—				—				5,360				—				(3,675	)			(50,437	)
Structures							48,290,052				217,450				(277,308	)			(2,677,395	)			(3,669	)			4,900,105				50,449,235
(Government grants)							(172,021	)			—				1,250				9,568				—				(4,405	)			(165,608	)
Machinery							51,755,382				248,932				(188,924	)			(5,748,407	)			(33,191	)			8,157,993				54,191,785
(Government grants)							(140,082	)			—				405				17,283				—				(4,732	)			(127,126	)
Ships							177				—				—				(1,053	)			—				14,352				13,476
Vehicles							89,257				1,813				(88	)			(41,907	)			—				38,612				87,687
(Government grants)							(1,675	)			—				—				663				—				(1,033	)			(2,045	)
Equipment							397,183				79,369				(183	)			(205,908	)			(1	)			165,281				435,741
(Government grants)							(149	)			—				—				494				—				(6,953	)			(6,608	)
Tools							183,065				25,291				(180	)			(77,902	)			—				48,227				178,501
(Government grants)							(64	)			—				—				32				—				(67	)			(99	)
Construction-in-progress							30,156,094				11,671,907				(197,293	)			—				134,735				(13,723,972	)			28,041,471
(Government grants)							(111,822	)			23,155				17				—				—				(47,276	)			(135,926	)
Right-of-use assets							4,059,397				197,016				(2,838	)			(509,068	)			—				(33,382	)			3,711,125
Asset retirement costs							8,925,388				—				—				(1,133,866	)			—				3,497,445				11,288,967
Others							2,745,861				9,028				(22,531	)			(1,036,132	)			—				723,211				2,419,437

		￦					173,134,638				12,486,698				(756,967)				(12,304,766)				97,425				5,208,280				177,865,308

(3)	The Company’s subsidiaries including Korea Hydro & Nuclear Power Co., Ltd. have recognized proceeds and costs from selling items produced before its intended use, by accounting ￦94,264 million as revenue and ￦63,405 as expense in profit or loss for the year ended December 31, 2022.