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Financial statements schedule: valuation and qualifying accounts | 12 Months Ended
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Dec. 31, 2024
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract] |
Financial statements schedule: valuation and qualifying accounts | 42. 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 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
Year 2023 |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  | 194,467 |  | 9,236 |  | — |  | 203,703
Allowance for impairment of obsolescence and decline in market value of inventories |  | 105,630 |  | 80,633 |  | — |  | 186,263
Provision for deficiency compensation |  | 26,643 |  | 21,495 |  | (14,574) |  | 33,564
Sales for allowance |  | 37,123 |  | 112,488 |  | (111,944) |  | 37,667
Year 2024 |  |  |  |  |  |  |  |
Allowance for impairment of property, plant and equipment |  | 203,703 |  | 18,618 |  | (10,061) |  | 212,260
Allowance for impairment of obsolescence and decline in market value of inventories |  | 186,263 |  | — |  | (26,114) |  | 160,149
Provision for deficiency compensation |  | 33,564 |  | 44,297 |  | (41,937) |  | 35,924
Sales for allowance |  | 37,667 |  | 115,150 |  | (116,421) |  | 36,396
For movements in loss allowance for contract assets, accounts receivable, and other receivables, please refer to Note 40 a).

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