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Inventories | 12 Months Ended
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Dec. 31, 2022
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Inventories | 10. Inventories
|  | December 31, 2021
|  | Cost |  | Allowance for impairment losses |  | Carrying amount
|  | NT$000 |  | NT$000 |  | NT$000
Raw materials |  | 3,328,763 |  | (121,586) |  | 3,207,177
|  | December 31, 2022
|  | Cost |  | Allowance for impairment losses |  | Carrying amount
|  | NT$000 |  | NT$000 |  | NT$000
Raw materials |  | 3,316,039 |  | (105,630) |  | 3,210,409
The cost of inventories recognized as an expense for the year:
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Cost of revenue |  | 17,957,568 |  | 20,103,735 |  | 18,611,515
Loss on abandonment |  | 5,323 |  | 552 |  | 9,448
Allowance for (reversal of) inventory valuation and obsolescence loss |  | 16,317 |  | 41,770 |  | (15,956)
|  | 17,979,208 |  | 20,146,057 |  | 18,605,007
a) Reversal of inventory valuation and obsolescence loss for the year ended 2022 was mainly due to the change in net realizable value and periodic update of the inventory allowance policy, which is based on historical experience of raw materials usage and actual circumstances. b) No inventories of the Group were pledged to others.

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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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