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Inventories | 12 Months Ended
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Dec. 31, 2022
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Inventories |
8. | Inventories
Inventories as at December 31, 2021 and 2022, are as follows:
|  | December 31, 2021 |  |  | December 31, 2022 |
( i n millions of Korean won) |  | Acquisition cost |  |  | Valuation allowance |  |  | Book amount |  |  | Acquisition cost |  |  | Valuation Allowance |  |  | Book amount |
Merchandise |  | ￦ | 601,360 |  |  | ￦ | (120,304 | ) |  | ￦ | 481,056 |  |  | ￦ | 768,748 |  |  | ￦ | (96,010 | ) |  | ￦ | 672,738 |
Others |  |  | 33,089 |  |  |  | — |  |  |  | 33,089 |  |  |  | 44,935 |  |  |  | — |  |  |  | 44,935 |
Total |  | ￦ | 634,449 |  |  | ￦ | (120,304 | ) |  | ￦ | 514,145 |  |  | ￦ | 813,683 |  |  | ￦ | (96,010 | ) |  | ￦ | 717,673 |
Cost of inventories recognized as expenses for year ended December 31, 2022, amounts to ￦ 3,485,288 million (2020: ￦ 3,938,842 million, 2021: ￦ 3,787,203 million) and reversal of valuation loss on inventory recognized amounts to ￦ 24,294 million for year ended December 31, 2022 (2020: valuation loss on inventory amounts to ￦ 11,214 million, 2021: valuation loss on inventory amounts to ￦ 12,920 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 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI -URIDate 2022-03-24 + Details
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