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Intangible Assets other than Goodwill | 12 Months Ended
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Dec. 31, 2024
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, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 1,083,537 |  |  |  | (413 | ) |  |  | (885,677 | ) |  |  | (19 | ) |  |  | 197,428 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 105,827 |  |  |  | — |  |  |  | (73,158 | ) |  |  | (9,178 | ) |  |  | 23,491 |
Mining rights |  |  |  |  |  |  | 643,625 |  |  |  | — |  |  |  | (57,549 | ) |  |  | (553,911 | ) |  |  | 32,165 |
Development expenditures |  |  |  |  |  |  | 966,530 |  |  |  | (2,121 | ) |  |  | (911,096 | ) |  |  | — |  |  |  | 53,313 |
Intangible assets under development |  |  |  |  |  |  | 94,916 |  |  |  | (2,458 | ) |  |  | — |  |  |  | (8,903 | ) |  |  | 83,555 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,739 |  |  |  | — |  |  |  | (447,352 | ) |  |  | (136 | ) |  |  | 145,251 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (24,256 | ) |  |  | — |  |  |  | 3,929 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 107,086 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 107,086 |
Others |  |  |  |  |  |  | 599,958 |  |  |  | (322 | ) |  |  | (199,865 | ) |  |  | (12,005 | ) |  |  | 387,766 |
|  | ￦ |  |  |  |  | 4,222,403 |  |  |  | (5,314 | ) |  |  | (2,598,953 | ) |  |  | (584,152 | ) |  |  | 1,033,984 |
|  |  |  |  | 2024 |
|  |  |  |  | Acquisition cost |  |  | Government grants |  |  | Accumulated amortization |  |  | Accumulated impairment losses |  |  | Book value |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 1,156,641 |  |  |  | (844 | ) |  |  | (976,633 | ) |  |  | (19 | ) |  |  | 179,145 |
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 107,040 |  |  |  | — |  |  |  | (71,231 | ) |  |  | (9,178 | ) |  |  | 26,631 |
Mining rights |  |  |  |  |  |  | 670,083 |  |  |  | — |  |  |  | (66,938 | ) |  |  | (573,723 | ) |  |  | 29,422 |
Development expenditures |  |  |  |  |  |  | 1,011,550 |  |  |  | (939 | ) |  |  | (937,877 | ) |  |  | — |  |  |  | 72,734 |
Intangible assets under development |  |  |  |  |  |  | 96,544 |  |  |  | (3,473 | ) |  |  | — |  |  |  | (8,903 | ) |  |  | 84,168 |
Usage rights of donated assets and others |  |  |  |  |  |  | 592,680 |  |  |  | — |  |  |  | (459,165 | ) |  |  | (136 | ) |  |  | 133,379 |
Leasehold rights |  |  |  |  |  |  | 28,185 |  |  |  | — |  |  |  | (25,216 | ) |  |  | (538 | ) |  |  | 2,431 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 135,534 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 135,534 |
Others |  |  |  |  |  |  | 620,366 |  |  |  | (229 | ) |  |  | (224,410 | ) |  |  | (12,253 | ) |  |  | 383,474 |
|  | ￦ |  |  |  |  | 4,418,623 |  |  |  | (5,485 | ) |  |  | (2,761,470 | ) |  |  | (604,750 | ) |  |  | 1,046,918 |
(2) | Changes in intangible assets for the years ended December 31, 2023 and 2024 are as follows:
|  |  |  |  | 2023 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 203,007 |  |  |  | 12,837 |  |  |  | (18 | ) |  |  | (86,174 | ) |  |  | — |  |  |  | 68,189 |  |  |  | 197,841 |
(Government grants) |  |  |  |  |  |  | (174 | ) |  |  | — |  |  |  | — |  |  |  | 85 |  |  |  | — |  |  |  | (324 | ) |  |  | (413 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 28,013 |  |  |  | 319 |  |  |  | (70 | ) |  |  | (4,918 | ) |  |  | (180 | ) |  |  | 327 |  |  |  | 23,491 |
Mining rights |  |  |  |  |  |  | 38,525 |  |  |  | 2,164 |  |  |  | — |  |  |  | (10,289 | ) |  |  | — |  |  |  | 1,765 |  |  |  | 32,165 |
Development expenditures |  |  |  |  |  |  | 54,505 |  |  |  | — |  |  |  | — |  |  |  | (25,614 | ) |  |  | — |  |  |  | 26,543 |  |  |  | 55,434 |
(Government grants) |  |  |  |  |  |  | (3,477 | ) |  |  | — |  |  |  | — |  |  |  | 1,356 |  |  |  | — |  |  |  | — |  |  |  | (2,121 | )
Intangible assets under development |  |  |  |  |  |  | 67,722 |  |  |  | 51,282 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (32,991 | ) |  |  | 86,013 |
(Government grants) |  |  |  |  |  |  | (2,108 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (350 | ) |  |  | (2,458 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 157,143 |  |  |  | — |  |  |  | — |  |  |  | (11,857 | ) |  |  | — |  |  |  | (35 | ) |  |  | 145,251 |
Leasehold rights |  |  |  |  |  |  | 4,888 |  |  |  | — |  |  |  | — |  |  |  | (959 | ) |  |  | — |  |  |  | — |  |  |  | 3,929 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 43,960 |  |  |  | 8,577 |  |  |  | (1 | ) |  |  | (2 | ) |  |  | — |  |  |  | 54,552 |  |  |  | 107,086 |
Others |  |  |  |  |  |  | 364,727 |  |  |  | 4,136 |  |  |  | (119 | ) |  |  | (24,895 | ) |  |  | (103 | ) |  |  | 44,342 |  |  |  | 388,088 |
(Government grants) |  |  |  |  |  |  | (67 | ) |  |  | — |  |  |  | — |  |  |  | 93 |  |  |  | — |  |  |  | (348 | ) |  |  | (322 | )
|  | ￦ |  |  |  |  | 956,664 |  |  |  | 79,315 |  |  |  | (208 | ) |  |  | (163,174 | ) |  |  | (283 | ) |  |  | 161,670 |  |  |  | 1,033,984 |
|  |  |  |  | 2024 |
|  |  |  |  | Beginning balance |  |  | Acquisition |  |  | Disposal |  |  | Amortization |  |  | Impairment |  |  | Others |  |  | Ending balance |
|  |  |  |  | In millions of won |
Software |  | ￦ |  |  |  |  | 197,841 |  |  |  | 18,249 |  |  |  | (4 | ) |  |  | (88,985 | ) |  |  | — |  |  |  | 52,888 |  |  |  | 179,989 |
(Government grants) |  |  |  |  |  |  | (413 | ) |  |  | — |  |  |  | — |  |  |  | 229 |  |  |  | — |  |  |  | (660 | ) |  |  | (844 | )
Copyrights, patents rights and other industrial rights |  |  |  |  |  |  | 23,491 |  |  |  | 576 |  |  |  | (44 | ) |  |  | (4,846 | ) |  |  | — |  |  |  | 7,454 |  |  |  | 26,631 |
Mining rights |  |  |  |  |  |  | 32,165 |  |  |  | — |  |  |  | (100 | ) |  |  | (5,798 | ) |  |  | — |  |  |  | 3,155 |  |  |  | 29,422 |
Development expenditures |  |  |  |  |  |  | 55,434 |  |  |  | — |  |  |  | — |  |  |  | (25,830 | ) |  |  | — |  |  |  | 44,069 |  |  |  | 73,673 |
(Government grants) |  |  |  |  |  |  | (2,121 | ) |  |  | — |  |  |  | — |  |  |  | 1,364 |  |  |  | — |  |  |  | (182 | ) |  |  | (939 | )
Intangible assets under development |  |  |  |  |  |  | 86,013 |  |  |  | 69,878 |  |  |  | — |  |  |  | (14 | ) |  |  | — |  |  |  | (68,236 | ) |  |  | 87,641 |
(Government grants) |  |  |  |  |  |  | (2,458 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,015 | ) |  |  | (3,473 | )
Usage rights of donated assets and others |  |  |  |  |  |  | 145,251 |  |  |  | 36 |  |  |  | — |  |  |  | (11,903 | ) |  |  | — |  |  |  | (5 | ) |  |  | 133,379 |
Leasehold rights |  |  |  |  |  |  | 3,929 |  |  |  | — |  |  |  | — |  |  |  | (960 | ) |  |  | (538 | ) |  |  | — |  |  |  | 2,431 |
Greenhouse gas emissions rights |  |  |  |  |  |  | 107,086 |  |  |  | 123 |  |  |  | — |  |  |  | (416 | ) |  |  | — |  |  |  | 28,741 |  |  |  | 135,534 |
Others |  |  |  |  |  |  | 388,088 |  |  |  | 3,997 |  |  |  | (394 | ) |  |  | (26,501 | ) |  |  | (364 | ) |  |  | 18,877 |  |  |  | 383,703 |
(Government grants) |  |  |  |  |  |  | (322 | ) |  |  | — |  |  |  | — |  |  |  | 93 |  |  |  | — |  |  |  | — |  |  |  | (229 | )
|  | ￦ |  |  |  |  | 1,033,984 |  |  |  | 92,859 |  |  |  | (542 | ) |  |  | (163,567 | ) |  |  | (902 | ) |  |  | 85,086 |  |  |  | 1,046,918 |
(3) | Significant specific intangible assets as of December 31, 2023 and 2024 are as follows:
2023
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | S/4HANA ERP license |  | KRW |  |  | 5,742 |  |  | 3 years and 11 months
Copyrights, patents rights and other industrial rights |  | Contributions to APR NRC DC |  | KRW |  |  | 16,697 |  |  | 4 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | —  (*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 13,235 |  |  | 2 years and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 6,853 |  |  | 6 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 70,800 |  |  | 13 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 107,086 |  |  | —
|  | Business rights |  | KRW |  |  | 148,964 |  |  | 25 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.
2024
Type |  | Description |  | Currency |  | Amount |  |  | Remaining useful lives
|  | In millions of won and thousands of Australian dollars
Software |  | S/4HANA ERP license |  | KRW |  |  | 4,276 |  |  | 2 years and 11 months
Copyrights, patents rights and other industrial rights |  | Contributions to APR NRC DC |  | KRW |  |  | 12,523 |  |  | 3 years
Mining rights |  | Mining rights of Bylong mine |  | AUD |  |  | — |  |  | —  (*)
Usage rights of donated assets and others |  | Sejong Haengbogdosi sharing charge |  | KRW |  |  | 8,697 |  |  | 1 year and 11 months
|  | Right of use electricity and gas supply facility (Community district of Songdo) |  | KRW |  |  | 5,799 |  |  | 5 years and 6 months
Others |  | Occupancy and use of public waters |  | KRW |  |  | 65,389 |  |  | 12 years and 1 month
|  | Greenhouse gas emissions rights |  | KRW |  |  | 135,534 |  |  | —
|  | Business rights |  | KRW |  |  | 143,216 |  |  | 24 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, 2022, 2023 and 2024, the Company recognized research and development expenses of ￦ 727,810 million, ￦ 717,561 million and ￦ 773,931, respectively.

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