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Inventories | 12 Months Ended
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Dec. 31, 2023
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Inventories |
8. | Inventories
Inventories as at December 31, 2022 and 2023, are as follows:
|  | December 31, 2022 |  |  | December 31, 2023 |
(in millions of Korean won) |  | Acquisition cost |  |  | Valuation allowance |  |  | Book amount |  |  | Acquisition cost |  |  | Valuation Allowance |  |  | Book amount |
Merchandise |  | ￦ | 768,748 |  |  | ￦ | (96,010 | ) |  | ￦ | 672,738 |  |  | ￦ | 981,127 |  |  | ￦ | (102,215 | ) |  | ￦ | 878,912 |
Others |  |  | 44,935 |  |  |  | — |  |  |  | 44,935 |  |  |  | 109,439 |  |  |  | — |  |  |  | 109,439 |
Total |  | ￦ | 813,683 |  |  | ￦ | (96,010 | ) |  | ￦ | 717,673 |  |  | ￦ | 1,090,566 |  |  | ￦ | (102,215 | ) |  | ￦ | 988,351 |
Cost of inventories recognized as expenses for the year ended December 31, 2023 amounts to ￦ 3,386,069 million (2021: ￦ 3,787,203 million, 2022: ￦ 3,485,288 million) and valuation loss on inventory amounts to ￦ 6,205 million for the year ended December 31, 2023 (2021: reversal valuation loss on inventory amounts to ￦ 12,920 million, 2022: reversal valuation loss on inventory amounts to ￦ 24,294 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 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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