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Revenue from Contracts with Customers | 12 Months Ended
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Dec. 31, 2020
Revenue From Contracts With Customers [Abstract] |
Revenue from Contracts with Customers | 13. Revenue from Contracts with Customers (1) Details of revenue from contracts with customers based on the service contract type and the timing of satisfaction of performance obligations are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Service contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Micro-transaction and subscription revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Online game |  | W |  | 76,110 |  |  | W |  | 30,751 |  |  | W |  | 25,897 |
Mobile game |  |  |  | 251,960 |  |  |  |  | 279,255 |  |  |  |  | 234,991 |
|  |  |  | 328,070 |  |  |  |  | 310,006 |  |  |  |  | 260,888 |
Royalties and license fees |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Online game |  |  |  | 13,435 |  |  |  |  | 11,571 |  |  |  |  | 13,556 |
Mobile game |  |  |  | 46,364 |  |  |  |  | 22,648 |  |  |  |  | 4,498 |
|  |  |  | 59,799 |  |  |  |  | 34,219 |  |  |  |  | 18,054 |
Others |  |  |  | 18,084 |  |  |  |  | 16,742 |  |  |  |  | 7,828 |
|  |  |  | 405,953 |  |  |  |  | 360,967 |  |  |  |  | 286,770 |
Timing of satisfaction of performance obligations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At a point in time |  |  |  | — |  |  |  |  | 175 |  |  |  |  | 8 |
Over time |  |  |  | 405,953 |  |  |  |  | 360,792 |  |  |  |  | 286,762 |
|  | W |  | 405,953 |  |  | W |  | 360,967 |  |  | W |  | 286,770 |
(2) Accounts receivables, incremental costs of obtaining a contract, and contract liabilities related to contracts with customers as of December 31, 2020 and 2019 are as follows:
|  | 2020 |  |  | 2019 |
|  | (In millions of Korean won) |
Accounts receivables |  | W |  | 59,761 |  |  | W |  | 32,253 |
Incremental costs of obtaining a contract (Prepaid expenses) |  |  |  | 1,277 |  |  |  |  | 998 |
Contract liabilities (Deferred revenue) |  |  |  |  |  |  |  |  |  |
Micro-transaction and subscription revenue |  |  |  | 12,886 |  |  |  |  | 8,742 |
Royalties and license fees |  |  |  | 307 |  |  |  |  | 1,403 |
Website and application development |  |  |  | 600 |  |  |  |  | 701 |
|  | W |  | 13,793 |  |  | W |  | 10,846 |
(3) Changes in contract liabilities for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Balance at January 1 |  | W |  | 10,846 |  |  | W |  | 20,074 |  |  | W |  | 22,681 |
Increase related to micro-transaction and subscription revenue |  |  |  | 29,124 |  |  |  |  | 66,232 |  |  |  |  | 12,017 |
Increase related to royalties and license fees |  |  |  | 14,330 |  |  |  |  | — |  |  |  |  | 540 |
Increase related to website and application development contract |  |  |  | 4,580 |  |  |  |  | 5,038 |  |  |  |  | 834 |
Decrease upon satisfaction of performance obligations - micro-transaction and subscription revenue |  |  |  | (24,980 | ) |  |  |  | (69,507 | ) |  |  |  | (12,409 | )
Decrease upon satisfaction of performance obligations -royalties and license fees |  |  |  | (15,426 | ) |  |  |  | (5,407 | ) |  |  |  | (3,066 | )
Decrease due to termination of contract |  |  |  | — |  |  |  |  | (413 | ) |  |  |  | (495 | )
Decrease upon satisfaction of performance obligations - website and application development |  |  |  | (4,681 | ) |  |  |  | (5,171 | ) |  |  |  | (28 | )
Balance at December 31 |  | W |  | 13,793 |  |  | W |  | 10,846 |  |  | W |  | 20,074 |
The amount of revenue recognized from previous period’s contract liabilities satisfied during the year ended December 31, 2020 is Korean Won 10,606 million. (4) Transaction price allocated to unsatisfied performance obligations as of December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Micro-transaction and subscription revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Online game |  | W |  | 8,418 |  |  | W |  | 5,358 |  |  | W |  | 6,160 |
Mobile game |  |  |  | 4,468 |  |  |  |  | 3,384 |  |  |  |  | 5,857 |
|  |  |  | 12,886 |  |  |  |  | 8,742 |  |  |  |  | 12,017 |
Royalties and license fees |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Online game |  |  |  | 286 |  |  |  |  | 573 |  |  |  |  | 7,203 |
Mobile game |  |  |  | 21 |  |  |  |  | 830 |  |  |  |  | 20 |
|  |  |  | 307 |  |  |  |  | 1,403 |  |  |  |  | 7,223 |
Website and application development |  |  |  | 600 |  |  |  |  | 701 |  |  |  |  | 834 |
Total |  | W |  | 13,793 |  |  | W |  | 10,846 |  |  | W |  | 20,074 |
The Group’s management expects to recognize 99.3% (Korean Won 13,692 million) of the transaction price allocated to contracts that have not been performed as of December 31, 2020 as revenue within 12 months. The remaining 0.7% (Korea Won 101 million) is expected to be recognized as revenue thereafter. The amounts disclosed above do not include variable consideration which is constrained. (5) Details of incremental costs of obtaining a contract recognized as assets as of and for the years ended December 31, 2020 and 2019 are as follows:
|  | December 31, 2020 |  |  | December 31, 2019 |
|  | (In millions of Korean won) |
Incremental costs of obtaining a contract |  | W |  | 1,277 |  |  | W |  | 998 |
Details of amortization costs recognized as cost of revenues for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Amortization costs recognized as cost of revenues |  | W |  | 998 |  |  | W |  | 2,036 |  |  | W |  | 2,231 |

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- Definition The entire disclosure for revenue from contracts with customers. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2020-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS15_g105-109_TI -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS15_g110-129_TI -URIDate 2020-01-01 + Details
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