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Intangible assets | 12 Months Ended
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Dec. 31, 2021
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Intangible assets | 13. Intangible assets Turkcell The carrying amounts of 2G, 3G and 4.5G licenses are TL 57,478, TL 276,957 and TL 2,882,117, respectively (31 Decemer 2020: TL 103,460, TL 320,599 and TL 3,320,721, respectively). lifecell lifecell owns nine activity licenses: a technology neutral license, issued for 3G, one license for international and long-distance calls and seven PSTN licenses for seven regions in Ukraine. As of 31 December 2021, lifecell owns twenty frequency use licenses for IMT (LTE-2600, LTE-1800, LTE-900), IMT-2000 (UMTS), GSM-900, GSM-1800, and microwave Radiorelay and Broadband Radio Access, which are regional and national. Additionally, lifecell holds a specific number range — three NDC codes for mobile network, twenty-eight permissions on a number resource for short numbers, ten permissions on a number resource for SS-7 codes (six regional and four international), one permission on a number resource for Mobile Network Code, eight permissions on a number resource for local ranges for PSTN licenses, two permissions on service codes for alternative routing selection for international and long-distance fixed telephony, and one permission on a code for global telecommunication service “800”. The carrying amount of lifecell’s licenses is TL 2,054,249 (31 December 2020: TL 1,217,173). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Acquisition | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | through |  | Impairment |  | Effects of |  | Balance at
​ | ​ | Balance at | ​ | ​ | ​ | ​ | ​ | ​ | ​ | business | ​ | expenses/ | ​ | movements in | ​ | 31 December
Cost | ​ | 1 January 2021 | ​ | Additions | ​ | Disposals | ​ | Transfers |  | combinations |  | (reversals) |  | exchange rates | ​ | 2021
Telecommunication licenses |  | 9,188,733 | ​ | 279 | ​ | (830) | ​ | 18 | ​ | — | ​ | — | ​ | 1,554,745 | ​ | 10,742,945
Computer software |  | 11,835,827 |  | 2,003,373 |  | (73,673) |  | 131,439 |  | — |  | — | ​ | 540,882 |  | 14,437,848
Transmission line software |  | 88,499 |  | 764 |  | — |  | — |  | — |  | — | ​ | — |  | 89,263
Indefeasible right of usage |  | 159,995 |  | 6,127 |  | — |  | — |  | — |  | — | ​ | — |  | 166,122
Brand name |  | 9,483 |  | 534 |  | (48) |  | 592 |  | — |  | — | ​ | 1,650 |  | 12,211
Customer base |  | 15,512 |  | — |  | — |  | — |  | — |  | — | ​ | — |  | 15,512
Goodwill (*) |  | 40,010 |  | — |  | — |  | — |  | 8,411 |  | — | ​ | — |  | 48,421
Subscriber acquisition cost |  | 4,787,853 |  | 1,804,368 |  | (56,666) |  | — |  | — |  | — | ​ | 110,045 |  | 6,645,600
Electricity production license | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 182,881 | ​ | — | ​ | — | ​ | 182,881
Other |  | 186,743 |  | 63,722 |  | — |  | (457) |  | — |  | — | ​ | 6,274 |  | 256,282
Construction in progress |  | 1,142 |  | 135,067 |  | (551) |  | (120,714) |  | — |  | — | ​ | 799 |  | 15,743
Total |  | 26,313,797 |  | 4,014,234 |  | (131,768) |  | 10,878 |  | 191,292 |  | — | ​ | 2,214,395 |  | 32,612,828
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated amortization |  |  |  | ​ |  | ​ |  | ​ |  |  |  | ​ | ​ | ​ |  | ​
Telecommunication licenses |  | 4,253,203 |  | 662,888 |  | (830) |  | — |  | — |  | 26 | ​ | 537,662 |  | 5,452,949
Computer software |  | 7,304,194 |  | 1,324,586 |  | (73,471) |  | — |  | — |  | 15,319 | ​ | 437,734 |  | 9,008,362
Transmission line software |  | 79,073 |  | 846 |  | — |  | — |  | — |  | — | ​ | — |  | 79,919
Indefeasible right of usage |  | 56,974 |  | 11,532 |  | — |  | — |  | — |  | — | ​ | — |  | 68,506
Brand name |  | 7,040 |  | 32 |  | (33) |  | — |  | — |  | — | ​ | 306 |  | 7,345
Customer base |  | 13,085 |  | 437 |  | — |  | — |  | — |  | — | ​ | — |  | 13,522
Subscriber acquisition cost |  | 2,133,755 |  | 995,510 |  | (56,666) |  | — |  | — |  | — | ​ | 93,030 |  | 3,165,629
Electricity production license | ​ | — | ​ | 3,382 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 3,382
Other |  | 98,689 |  | 52,106 |  | — |  | — |  | — |  | — | ​ | 640 |  | 151,435
Total |  | 13,946,013 |  | 3,051,319 |  | (131,000) |  | — |  | — |  | 15,345 | ​ | 1,069,372 |  | 17,951,049
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net book amount |  | 12,367,784 |  | 962,915 |  | (768) |  | 10,878 |  | 191,292 |  | (15,345) | ​ | 1,145,023 |  | 14,661,779
(*) As of 31 December 2021, the consolidated financial statements include goodwill amounting to TL 32,834, TL 8,411 and TL 7,176 regarding Turkcell Superonline, Boyut Enerji (Note 3) and Yaani respectively (31 December 2020: 40,010). No impairment test for goodwill has been performed due to immaterial to consolidated financial statements. 13. Intangible assets (continued) ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​ |  | ​ |  | ​ | ​ | ​ | ​ | Acquisition |  | ​ |  | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Impairment | ​ | ​ | ​ | through | ​ | Effects of | ​ | Balance at
​ | ​ | Balance at | ​ | ​ | ​ | ​ | ​ | ​ | ​ | expenses/ | ​ | Disposal of | ​ | business | ​ | movements in | ​ | 31 December
Cost |  | 1 January 2020 |  | Additions |  | Disposals |  | Transfers |  | (reversals) |  | subsidiaries |  | combinations |  | exchange rates |  | 2020
Telecommunication licenses |  | 9,132,617 |  | 695 |  | (32,445) |  | 10,110 |  | — | ​ | — | ​ | — |  | 77,756 |  | 9,188,733
Computer software |  | 10,133,924 |  | 1,621,210 |  | (31,808) |  | 107,819 |  | — | ​ | (10,164) | ​ | — |  | 14,846 |  | 11,835,827
Transmission line software |  | 74,379 |  | 14,120 |  | — |  | — |  | — | ​ | — | ​ | — |  | — |  | 88,499
Central betting system operating right |  | 12,426 |  | — |  | — |  | — |  | — | ​ | (12,426) | ​ | — |  | — |  | —
Indefeasible right of usage |  | 117,618 |  | 9,709 |  | — |  | 32,668 |  | — | ​ | — | ​ | — |  | — |  | 159,995
Brand name |  | 7,740 |  | 1,518 |  | — |  | — |  | — | ​ | — | ​ | — |  | 225 |  | 9,483
Customer base |  | 15,512 |  | — |  | — |  | — |  | — | ​ | — | ​ | — |  | — |  | 15,512
Goodwill (*) |  | 32,834 |  | — |  | — |  | — |  | — | ​ | — | ​ | 7,176 |  | — |  | 40,010
Subscriber acquisition cost |  | 3,248,859 |  | 1,573,606 |  | (37,307) |  | — |  | — | ​ | — | ​ | — |  | 2,695 |  | 4,787,853
Other |  | 93,942 |  | 20,968 |  | (388) |  | 39 |  | — | ​ | — | ​ | 71,652 |  | 530 |  | 186,743
Construction in progress |  | 13,452 |  | 134,089 |  | (712) |  | (145,795) |  | — | ​ | — | ​ | — |  | 108 |  | 1,142
Total |  | 22,883,303 |  | 3,375,915 |  | (102,660) |  | 4,841 |  | — | ​ | (22,590) | ​ | 78,828 |  | 96,160 |  | 26,313,797
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accumulated amortization |  |  |  |  |  |  |  |  |  |  | ​ | ​ | ​ | ​ |  |  |  |
Telecommunication licenses |  | 3,632,968 |  | 636,749 |  | (28,052) |  | (7,700) |  | — | ​ | — | ​ | — |  | 19,238 |  | 4,253,203
Computer software |  | 6,290,133 |  | 1,023,203 |  | (24,295) |  | — |  | 18,460 | ​ | (10,164) | ​ | — |  | 6,857 |  | 7,304,194
Transmission line software |  | 71,602 |  | 7,471 |  | — |  | — |  | — | ​ | — | ​ | — |  | — |  | 79,073
Central betting system operating right |  | 12,375 |  | — |  | — |  | — |  | — | ​ | (12,375) | ​ | — |  | — |  | —
Indefeasible right of usage |  | 40,420 |  | 8,854 |  | — |  | 7,700 |  | — | ​ | — | ​ | — |  | — |  | 56,974
Brand name |  | 7,040 |  | — |  | — |  | — |  | — | ​ | — | ​ | — |  | — |  | 7,040
Customer base |  | 12,648 |  | 437 |  | — |  | — |  | — | ​ | — | ​ | — |  | — |  | 13,085
Subscriber acquisition cost |  | 1,447,606 |  | 721,637 |  | (37,307) |  | — |  | — | ​ | — | ​ | — |  | 1,819 |  | 2,133,755
Other |  | 60,449 |  | 38,158 |  | (107) |  | — |  | — | ​ | — | ​ | — |  | 189 |  | 98,689
Total |  | 11,575,241 |  | 2,436,509 |  | (89,761) |  | — |  | 18,460 | ​ | (22,539) | ​ | — |  | 28,103 |  | 13,946,013
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net book amount |  | 11,308,062 |  | 939,406 |  | (12,899) |  | 4,841 |  | (18,460) | ​ | (51) | ​ | 78,828 |  | 68,057 |  | 12,367,784
(*) | On 13 May 2019, Turkcell signed a share purchase agreement to acquire 100% of the shares of Yaani (formerly “NTENT Netherlands BV”). The transfer of legal shares was completed on 14 May 2019. The acquisition date has been determined as 1 June 2020. The total consideration transferred amounting to USD 12,310 (TL 78,828) has been accounted for under ‘Goodwill’ in the 30 June 2020 financial statements. In accordance with a purchase price allocation report prepared by qualified external experts, total acquisition amount has been allocated to ‘Intangible assets’ amounting to USD 10,472 (TL 71,652) and ‘Goodwill’ amounting to TL 7,176. Management worked closely with the qualified external experts to establish the appropriate valuation techniques and inputs to the model.
​ Amortization expenses for the years ended 31 December 2021, 2020 and 2019 amounting to TL 3,066,664, TL 2,454,969 and TL 1,920,756, respectively include impairment losses and are recognized in cost of revenue. Impairment losses on intangible assets for the years ended 31 December 2021, 2020 and 2019 are TL 15,345, TL 18,460 and TL 2,540, respectively and are recognized in amortization expenses. 13. Intangible assets (continued) ​ Computer software includes capitalized software development costs that meet the definition of an intangible asset. The amount of capitalized development costs is TL 345,369 for the year ended 31 December 2021 (31 December 2020: TL 244,204). The amortization expenses related to capitalized software development costs for the years ended 31 December 2021, 2020 and 2019 amounting to TL 44,347, TL 46,601 and TL 47,591, respectively are recognized in cost of revenue.

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