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Financial statements schedule: valuation and qualifying accounts (Tables) | 12 Months Ended
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Dec. 31, 2022
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Disclosure Of Details Of Valuation And Qualifying Accounts | 44. Financial statements schedule: valuation and qualifying accounts
|  | January 1 |  | Additions charged to expense or deduction of revenue |  | Deduction / Write-offs / Reversal |  | December 31
|  | NT$000 |  | NT$000 |  | NT$000 |  | NT$000
Year of 2020 : |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  | 193,340 |  | — |  | (11,338) |  | 182,002
Allowance for impairment of obsolescence and decline in market value of inventories |  | 63,498 |  | 16,317 |  | — |  | 79,815
Provision for deficiency compensation |  | 1,998 |  | 4,358 |  | (2,893) |  | 3,463
Sales for allowance |  | 26,000 |  | 21,916 |  | (38,052) |  | 9,864
Year of 2021 : |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  | 182,002 |  | 4,843 |  | (3,666) |  | 183,179
Allowance for impairment of obsolescence and decline in market value of inventories |  | 79,815 |  | 41,771 |  | — |  | 121,586
Provision for deficiency compensation |  | 3,463 |  | 11,898 |  | (11,080) |  | 4,281
Sales for allowance |  | 9,864 |  | 34,744 |  | (34,759) |  | 9,849
Year of 2022 : |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  | 183,179 |  | 12,721 |  | (1,433) |  | 194,467
Allowance for impairment of obsolescence and decline in market value of inventories |  | 121,586 |  | — |  | (15,956) |  | 105,630
Provision for deficiency compensation |  | 4,281 |  | 79,827 |  | (57,465) |  | 26,643
Sales for allowance |  | 9,849 |  | 94,641 |  | (67,367) |  | 37,123
For movements in loss allowance for contract assets, accounts receivable, and other receivables, please refer to Note 41 a).

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 + Details
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