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Intangible assets (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Intangible Assets and Goodwill

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	Acquisition	​	​	​	Transfer	​	​	​	​
​		​		​		​		​		through		Impairment		to		Effects of		Balance at
​	​	Balance at	​	​	​	​	​	​	​	business	​	expenses/	​	investment	​	movements in	​	31 December
Cost	​	1 January 2022	​	Additions	​	Disposals	​	Transfers		combinations		(reversals)	​	property		exchange rates	​	2022
Telecommunication licenses		44,537,194	​	1,010	​	(35,159)	​	913	​	—	​	—	​	—	​	(1,928,883)	​	42,575,075
Computer software		54,337,016		3,507,682		(170,146)		206,757		—		—	​	—	​	239,663		58,120,972
Transmission line software		599,836		675		—		—		—		—	​	—	​	25,034		625,545
Indefeasible right of usage		614,600		—		—		—		—		—	​	—	​	—		614,600
Brand name		8,494		371		(331)		75		—		—	​	—	​	(1,756)		6,853
Customer base		39,513	​	—	​	—	​	—	​	—	​	—	​	—	​	(9,795)	​	29,718
Goodwill (*)		259,358	​	—	​	—	​	—	​	—	​	—	​	—	​	(4,611)	​	254,747
Subscriber acquisition cost		17,982,122	​	2,958,639	​	(67,744)	​	—	​	—	​	—	​	—	​	(176,035)	​	20,696,982
Electricity production license	​	472,366	​	—	​	—	​	—	​	—	​	—	​	—	​	(41,549)	​	430,817
Others		568,085	​	121,704	​	(445)	​	4	​	—	​	—	​	—	​	(10,802)	​	678,546
Construction in progress		77,332	​	178,484	​	(358)	​	(207,749)	​	—	​	—	​	—	​	(1,640)	​	46,069
Total		119,495,916	​	6,768,565	​	(274,183)	​	—	​	—	​	—	​	—	​	(1,910,374)	​	124,079,924
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Accumulated amortization				​		​		​				​	​	​	​	​		​
Telecommunication licenses		26,744,794	​	2,745,221	​	(1,919)	​	—	​	—	​	307	​	—	​	(809,276)	​	28,679,127
Computer software		40,582,244	​	3,481,991	​	(165,602)	​	—	​	—	​	61,460	​	—	​	298,667	​	44,258,760
Transmission line software		608,013	​	19,352	​	—	​	—	​	—	​	(10,077)	​	—	​	(1,138)	​	616,150
Indefeasible right of usage		316,954		35,391		—		—		—		—	​	—	​	(450)		351,895
Brand name		16,716	​	71	​	(239)	​	—	​	—	​	—	​	—	​	(6,527)	​	10,021
Customer base		29,921	​	—	​	—	​	—	​	—	​	—	​	—	​	(8,648)	​	21,273
Subscriber acquisition cost		9,613,733	​	3,040,853	​	(67,744)	​	—	​	—	​	—	​	—	​	(225,559)	​	12,361,283
Electricity production license	​	5,556	​	—	​	—	​	—	​	—	​	—	​	—	​	475	​	6,031
Others		358,699	​	94,706	​	(445)	​	—	​	—	​	331	​	—	​	(1,240)	​	452,051
Total		78,276,630	​	9,417,585	​	(235,949)	​	—	​	—	​	52,021	​	—	​	(753,696)	​	86,756,591
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net book value		41,219,286	​	(2,649,020)	​	(38,234)	​	—	​	—	​	(52,021)	​	—	​	(1,156,678)	​	37,323,333

(*) As of 31 December 2022, the consolidated financial statements include goodwill amounting to TL 230,729, TL 16,840 and TL 7,178 regarding Turkcell Superonline, Boyut Enerji (Note 3) and Yaani respectively. (31 December 2021: TL 259,358). No impairment test for goodwill has been performed due to immaterial to consolidated financial statements.

​

13.  Intangible assets (continued)

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​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
​		​		​		​		​		Acquisition	​	​	​	Transfer		​		​
​	​	​	​	​	​	​	​	​	​	through	​	Impairment	​	to	​	Effects of	​	Balance at
​	​	Balance at	​	​	​	​	​	​	​	business	​	expenses/	​	investment	​	movements in	​	31 December
Cost		1 January 2021		Additions		Disposals		Transfers		combinations		(reversals)		property		exchange rates		2021
Telecommunication licenses		42,990,656		23,495		(1,363)		30		—	​	—	​	—		1,524,376		44,537,194
Computer software		49,011,971		4,104,823		(131,366)		224,077		—	​	—	​	—		1,127,511		54,337,016
Transmission line software		575,290		1,460		—		—		—	​	—	​	—		23,086		599,836
Indefeasible right of usage		629,874		—		(15,274)		—		—	​	—	​	—		—		614,600
Brand name		5,461		877		(79)		972		—	​	—	​	—		1,263		8,494
Customer base		48,546		—		—		—		—	​	—	​	—		(9,033)		39,513
Goodwill (*)		246,770		—		—		—		16,840	​	—	​	—		(4,252)		259,358
Subscriber acquisition cost		14,408,912		3,654,236		(93,085)		—		—	​	—	​	—		12,059		17,982,122
Electricity production license (Note 3)	​	—	​	—	​	—	​	—	​	366,167	​	—	​	—	​	106,199	​	472,366
Others	​	585,130	​	127,884	​	—	​	(751)	​	—	​	—	​	—	​	(144,178)	​	568,085
Construction in progress		58,724		241,080		(1,554)		(221,694)		—	​	—	​	—		776		77,332
Total		108,561,334		8,153,855		(242,721)		2,634		383,007	​	—	​	—		2,637,807		119,495,916
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Accumulated amortization											​	​	​	​
Telecommunication licenses		23,535,770		2,721,001		(1,363)		—		—	​	43	​	—		489,343		26,744,794
Computer software		36,137,696		3,598,873		(126,364)		—		—	​	347	​	—		971,692		40,582,244
Transmission line software		596,578		14,792		—		—		—	​	—	​	—		(3,357)		608,013
Indefeasible right of usage		278,139		39,231		—		—		—	​	—	​	—		(416)		316,954
Brand name		22,066		53		(54)		—		—	​	—	​	—		(5,349)		16,716
Customer base		37,897		—		—		—		—	​	—	​	—		(7,976)		29,921
Subscriber acquisition cost		7,059,672		2,626,391		(93,085)		—		—	​	—	​	—		20,755		9,613,733
Electricity production license (Note 3)	​	—	​	5,556	​	—	​	—	​	—	​	—	​	—	​	—	​	5,556
Others		239,000		114,922		—		—		—	​	—	​	—		4,777		358,699
Total		67,906,818		9,120,819		(220,866)		—		—	​	390	​	—		1,469,469		78,276,630
​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Net book value		40,654,516		(966,963)		(21,855)		2,634		383,007	​	(390)	​	—		1,168,337		41,219,286

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- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

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-URIDate 2022-03-24

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