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Intangible Assets | 12 Months Ended
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Dec. 31, 2020
Disclosure Of Intangible Assets [Abstract] |
Intangible Assets | 9. Intangible Assets (1) Details of intangible assets as of December 31, 2020 and 2019 are as follows:
|  | December 31, 2020 |
|  | (In millions of Korean Won) |
|  | Acquisition price |  |  | Accumulated amortization(*) |  |  | Carrying Amount |
Software |  | W |  | 14,303 |  |  | W |  | (12,069 | ) |  | W |  | 2,234 |
Industrial property rights |  |  |  | 859 |  |  |  |  | (527 | ) |  |  |  | 332 |
Other intangible assets |  |  |  | 4,546 |  |  |  |  | (3,749 | ) |  |  |  | 797 |
Total |  | W |  | 19,708 |  |  | W |  | (16,345 | ) |  | W |  | 3,363 |
|  | December 31, 2019 |
|  | (In millions of Korean Won) |
|  | Acquisition price |  |  | Accumulated amortization(*) |  |  | Carrying Amount |
Software |  | W |  | 12,316 |  |  | W |  | (11,172 | ) |  | W |  | 1,144 |
Industrial property rights |  |  |  | 674 |  |  |  |  | (488 | ) |  |  |  | 186 |
Other intangible assets |  |  |  | 3,820 |  |  |  |  | (3,433 | ) |  |  |  | 387 |
Total |  | W |  | 16,810 |  |  | W |  | (15,093 | ) |  | W |  | 1,717 |
(*) Accumulated amortization includes the amount of accumulated impairment loss. (2) Changes in intangible assets for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |
|  | Software |  |  | Industrial property rights |  |  | License |  |  | Other intangible assets |  |  | Total |
|  | (In millions of Korean won) |
Beginning balance |  | W |  | 1,144 |  |  | W |  | 186 |  |  | W |  | — |  |  | W |  | 387 |  |  | W |  | 1,717 |
Acquisitions/Capital expenditure |  |  |  | 1,986 |  |  |  |  | 185 |  |  |  |  | — |  |  |  |  | 725 |  |  |  |  | 2,896 |
Amortization |  |  |  | (897 | ) |  |  |  | (39 | ) |  |  |  | — |  |  |  |  | (201 | ) |  |  |  | (1,137 | )
Disposals |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Impairment(*) |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | (115 | ) |  |  |  | (115 | )
Foreign exchange differences |  |  |  | 1 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 1 |  |  |  |  | 2 |
Ending balance |  | W |  | 2,234 |  |  | W |  | 332 |  |  | W |  | — |  |  | W |  | 797 |  |  | W |  | 3,363 |
(*) The Group recognized Korean Won 115 million of impairment loss as carrying amount of the other intangible assets exceeded recoverable amount as of December 31, 2020.
|  | 2019 |
|  | Software |  |  | Industrial property rights |  |  |  | License |  |  |  | Other intangible assets |  |  | Total |
|  | (In millions of Korean won) |
Beginning balance |  | W |  | 991 |  |  | W |  | 72 |  |  | W |  | 57 |  |  | W |  | 43 |  |  | W |  | 1,163 |
Acquisitions |  |  |  | 951 |  |  |  |  | 153 |  |  |  |  | — |  |  |  |  | 410 |  |  |  |  | 1,514 |
Amortization |  |  |  | (807 | ) |  |  |  | (27 | ) |  |  |  | (5 | ) |  |  |  | (66 | ) |  |  |  | (905 | )
Disposals |  |  |  | (8 | ) |  |  |  | (12 | ) |  |  |  | — |  |  |  |  | — |  |  |  |  | (20 | )
Impairment(*) |  |  |  | — |  |  |  |  | — |  |  |  |  | (52 | ) |  |  |  | — |  |  |  |  | (52 | )
Foreign exchange differences |  |  |  | 17 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 17 |
Ending balance |  | W |  | 1,144 |  |  | W |  | 186 |  |  | W |  | — |  |  | W |  | 387 |  |  | W |  | 1,717 |
(*) The Group recognized Korean Won 52 million of impairment loss as carrying amount of the license exceeded recoverable amount as of December 31, 2019.
|  | 2018 |
|  | Software |  |  | Industrial property rights |  |  |  | License |  |  |  | Other intangible assets |  |  | Total |
|  | (In millions of Korean won) |
Beginning balance |  | W |  | 64 |  |  | W |  | 77 |  |  | W |  | 843 |  |  | W |  | 52 |  |  | W |  | 1,036 |
Acquisitions |  |  |  | 1,523 |  |  |  |  | 16 |  |  |  |  | 78 |  |  |  |  | — |  |  |  |  | 1,617 |
Amortization |  |  |  | (597 | ) |  |  |  | (21 | ) |  |  |  | (241 | ) |  |  |  | (9 | ) |  |  |  | (868 | )
Disposals |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |
Impairment(*) |  |  |  | — |  |  |  |  | — |  |  |  |  | (623 | ) |  |  |  | — |  |  |  |  | (623 | )
Foreign exchange differences |  |  |  | 1 |  |  |  |  | — |  |  |  |  | — |  |  |  |  | — |  |  |  |  | 1 |
Ending balance |  | W |  | 991 |  |  | W |  | 72 |  |  | W |  | 57 |  |  | W |  | 43 |  |  | W |  | 1,163 |
(*) The Group recognized Korean Won 623 million of impairment loss as carrying amount of the license exceeded recoverable amount as of December 31, 2018. (3) Classification of amortization in the statements of comprehensive income for the years ended December 31, 2020, 2019 and 2018 are as follows:
|  | 2020 |  |  | 2019 |  |  | 2018 |
|  | (In millions of Korean won) |
Cost of revenues |  | W |  | 479 |  |  | W |  | 101 |  |  | W |  | 251 |
Selling, general and administrative expenses |  |  |  | 597 |  |  |  |  | 745 |  |  |  |  | 581 |
Research and development |  |  |  | 61 |  |  |  |  | 59 |  |  |  |  | 36 |
Total |  | W |  | 1,137 |  |  | W |  | 905 |  |  | W |  | 868 |

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