Financial statements schedule: valuation and qualifying accounts (Tables)

12 Months Ended

Dec. 31, 2023

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).