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Property and Equipment | 12 Months Ended
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Dec. 31, 2021
Property, plant and equipment [abstract] |
Property and Equipment | 8. Property and Equipment (1)Details of property and equipment as of December 31, 2021 and 2020 are as follows:
| December 31, 2021
| Acquisition price |  | Accumulated depreciation |  | Book amount
| (In millions of Korean won)
Computer and other equipment | ₩ | 6,654 |  |  | ₩ | (5,199) |  |  | ₩ | 1,455 |
Furniture and fixture | 1,793 |  |  | (1,413) |  |  | 380 |
Vehicle | 9 |  |  | (3) |  |  | 6 |
Leasehold improvements | 1,935 |  |  | (1,178) |  |  | 757 |
Right-of-use assets | 15,861 |  |  | (7,121) |  |  | 8,740 |
Total | ₩ | 26,252 |  |  | ₩ | (14,914) |  |  | ₩ | 11,338 |
| December 31, 2020
| Acquisition price |  | Accumulated depreciation |  | Book amount
| (In millions of Korean won)
Computer and other equipment | ₩ | 6,074 |  |  | ₩ | (4,694) |  |  | ₩ | 1,380 |
Furniture and fixture | 2,038 |  |  | (1,728) |  |  | 310 |
Construction in progress | 128 |  |  | — |  |  | 128 |
Vehicle | 9 |  |  | (1) |  |  | 8 |
Leasehold improvements | 1,160 |  |  | (1,028) |  |  | 132 |
Right-of-use assets | 11,500 |  |  | (5,763) |  |  | 5,737 |
Total | ₩ | 20,909 |  |  | ₩ | (13,214) |  |  | ₩ | 7,695 |
(2)Changes in property and equipment for the years ended December 31, 2021, 2020 and 2019 are as follows:
| 2021
| Computer and other equipment |  | Furniture and fixture |  | Construction in progress |  | Vehicle |  | Leasehold improvements |  | Right-of- use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,380 |  |  | ₩ | 310 |  |  | ₩ | 128 |  |  | ₩ | 8 |  |  | ₩ | 132 |  |  | ₩ | 5,737 |  |  | ₩ | 7,695 |
Acquisitions/Capital expenditure | 712 |  |  | 322 |  |  | — |  |  | — |  |  | 753 |  |  | 6,319 |  |  | 8,106 |
Depreciation | (648) |  |  | (249) |  |  | — |  |  | (2) |  |  | (223) |  |  | (3,448) |  |  | (4,570) |
Disposals | (15) |  |  | (3) |  |  | — |  |  | — |  |  | (44) |  |  | (63) |  |  | (125) |
Reclassification | — |  |  | — |  |  | (128) |  |  | — |  |  | 128 |  |  | — |  |  | — |
Foreign exchange differences | 26 |  |  | — |  |  | — |  |  | — |  |  | 11 |  |  | 195 |  |  | 232 |
Ending balance | ₩ | 1,455 |  |  | ₩ | 380 |  |  | ₩ | — |  |  | ₩ | 6 |  |  | ₩ | 757 |  |  | ₩ | 8,740 |  |  | ₩ | 11,338 |
| 2020
| Computer and other equipment |  | Furniture and fixture |  | Construction in progress |  | Vehicle |  | Leasehold improvements |  | Right-of- use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 1,057 |  |  | ₩ | 443 |  |  | ₩ | — |  |  | ₩ | — |  |  | ₩ | 217 |  |  | ₩ | 4,946 |  |  | ₩ | 6,663 |
Acquisitions/Capital expenditure | 850 |  |  | 81 |  |  | 128 |  |  | 9 |  |  | 3 |  |  | 3,784 |  |  | 4,855 |
Depreciation | (529) |  |  | (213) |  |  | — |  |  | (1) |  |  | (83) |  |  | (2,957) |  |  | (3,783) |
Disposals | (1) |  |  | (1) |  |  | — |  |  | — |  |  | (2) |  |  | (13) |  |  | (17) |
Foreign exchange differences | 3 |  |  | — |  |  | — |  |  | — |  |  | (3) |  |  | (23) |  |  | (23) |
Ending balance | ₩ | 1,380 |  |  | ₩ | 310 |  |  | ₩ | 128 |  |  | ₩ | 8 |  |  | ₩ | 132 |  |  | ₩ | 5,737 |  |  | ₩ | 7,695 |
| 2019
| Computer and other equipment |  | Furniture and fixture |  | Leasehold improvements |  | Right-of-use assets |  | Total
| (In millions of Korean won)
Beginning balance | ₩ | 888 |  |  | ₩ | 484 |  |  | ₩ | 126 |  |  | ₩ | — |  |  | ₩ | 1,498 |
Recognition of right-of-use assets on initial application of IFRS 16 | (199) |  |  | — |  |  | — |  |  | 4,453 |  |  | 4,254 |
Acquisitions | 711 |  |  | 211 |  |  | 163 |  |  | 2,637 |  |  | 3,722 |
Depreciation | (344) |  |  | (198) |  |  | (71) |  |  | (2,135) |  |  | (2,748) |
Disposals | — |  |  | (58) |  |  | (2) |  |  | (15) |  |  | (75) |
Foreign exchange differences | 1 |  |  | 4 |  |  | 1 |  |  | 6 |  |  | 12 |
Ending balance | ₩ | 1,057 |  |  | ₩ | 443 |  |  | ₩ | 217 |  |  | ₩ | 4,946 |  |  | ₩ | 6,663 |
(3)Classification of depreciation expenses in the statements of comprehensive income for the years ended December 31, 2021, 2020 and 2019 are as follows:
| 2021 |  | 2020 |  | 2019
| (In millions of Korean won)
Cost of revenues | ₩ | 2,102 |  |  | ₩ | 2,123 |  |  | ₩ | 1,795 |
Selling, general and administrative expenses | 2,167 |  | 1,424 |  | 761
Research and development | 301 |  | 236 |  | 192
Total | ₩ | 4,570 |  |  | ₩ | 3,783 |  |  | ₩ | 2,748 |
(4)As of the end of the reporting period, there are no property and equipment that are pledged as collateral for the Group’s debts.

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- References No definition available. + Details
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