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Inventories | 12 Months Ended
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Dec. 31, 2017
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Inventories |
8. | Inventories
Inventories as of December 31, 2016 and 2017, are as follows:
|  | 2016 |  |  | 2017 |
(In millions of Korean won) |  | Acquisition cost |  |  | Valuation allowance |  |  | Book amount |  |  | Acquisition cost |  |  | Valuation allowance |  |  | Book amount |
Merchandise |  | ￦ | 403,938 |  |  | ￦ | (46,634 | ) |  | ￦ | 357,304 |  |  | ￦ | 504,321 |  |  | ￦ | (58,293 | ) |  | ￦ | 446,028 |
Others |  |  | 97,778 |  |  |  | (494 | ) |  |  | 97,284 |  |  |  | 195,999 |  |  |  | — |  |  |  | 195,999 |
Total |  | ￦ | 501,716 |  |  | ￦ | (47,128 | ) |  | ￦ | 454,588 |  |  | ￦ | 700,320 |  |  | ￦ | (58,293 | ) |  | ￦ | 642,027 |
Cost of inventories recognized as expenses for year ended December 31, 2017, amounts to ￦3,855,089 million (2015: ￦3,760,892 million, 2016: ￦3,589,809 million) and valuation loss on inventory on inventory recognized amounts to ￦11,165 million for year ended December 31, 2017 (2015: valuation loss on inventory amounts to ￦4,116 million, 2016: reversal of valuation allowance of ￦20,223 million).

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=2&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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