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Financial Statements Schedule: Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

Financial Statements Schedule: Valuation and Qualifying Accounts

38.	Financial Statements Schedule: Valuation and Qualifying Accounts


	January 1		Additions charged to expense		Deduction / Write-offs			December 31
	NT$000		NT$000		NT$000			NT$000
Year of 2017 :
Allowance for impairment of property, plant and equipment		359,270		956		(39,771	)		320,455
Allowance for impairment of obsolescence and decline in market value of inventories		154,841		—		(101,127	)		53,714
Year of 2018 :
Allowance for impairment of property, plant and equipment		320,455		—		(2,862	)		317,593
Allowance for impairment of obsolescence and decline in market value of inventories		53,714		—		(17,557	)		36,157
Year of 2019 :
Allowance for impairment of property, plant and equipment		317,593		9,938		(134,191	)		193,340
Allowance for impairment of obsolescence and decline in market value of inventories		36,157		27,341		—			63,498

For movements in provisions for deficiency compensation, refund liabilities and loss allowance for contract assets, accounts receivable, and other receivables, please refer to Notes 27, 28 and 33, respectively.