(3) Expected credit losses (ECLs) and credit risk exposures for accounts and other receivables as of December 31, 2020 and 2019 are as follows:

As of December 31, 2020	Expected loss rate			Carrying amount		Loss allowance
				(In millions of Korean won)
Not due or overdue less than 90 days		0.1	%	W	57,661	W	54
More than 90 days ~ Less than 180 days		5.0	%		2,138		107
More than 180 days ~ Less than 270 days		55.3	%		276		153
More than 270 days ~ Less than 1 year		99.9	%		79		79
More than 1 year		100.0	%		186		186
Total				W	60,340	W	579

As of December 31, 2019	Expected loss rate			Carrying amount		Loss allowance
				(In millions of Korean won)
Not due or overdue less than 90 days		0.3	%	W	31,146	W	97
More than 90 days ~ Less than 180 days		3.6	%		1,213		44
More than 180 days ~ Less than 270 days		21.1	%		30		6
More than 270 days ~ Less than 1 year		51.9	%		24		12
More than 1 year		100.0	%		6		6
Total				W	32,419	W	165

As of December 31, 2020	Expected loss rate			Carrying amount		Loss allowance
				(In millions of Korean won)
Not due or overdue less than 90 days		—	%	W	8	W	—
More than 90 days ~ Less than 180 days		—	%		—		—
More than 180 days ~ Less than 270 days		—	%		—		—
More than 270 days ~ Less than 1 year		100	%		5		5
Total				W	13	W	5

As of December 31, 2019	Expected loss rate			Carrying amount		Loss allowance
				(In millions of Korean won)
Not due or overdue less than 90 days		4.3	%	W	57	W	2
More than 90 days ~ Less than 180 days		32.8	%		2		1
More than 180 days ~ Less than 270 days		99.6	%		1		1
More than 270 days ~ Less than 1 year		100.0	%		1		—
Total				W	61	W	4