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Net Revenue | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Net Revenue |
26. | NET REVENUE
| a. | Disaggregation of revenue from contracts with customers
Product |  | Year Ended December 31, 2018 |
|  | NT$ (In Millions) |
Wafer |  | $ | 911,296.4 |
Others |  |  | 120,177.2 |
|  | $ | 1,031,473.6 |
Geography |  | Year Ended December 31, 2018 |
|  | NT$ (In Millions) |
Taiwan |  | $ | 78,260.8 |
United States |  |  | 632,821.5 |
China |  |  | 175,794.2 |
Europe, the Middle East and Africa |  |  | 71,068.5 |
Japan |  |  | 58,125.9 |
Others |  |  | 15,402.7 |
|  | $ | 1,031,473.6 |
The Company categorized the net revenue mainly based on the countries where the customers are headquartered.
Application Type |  | Year Ended December 31, 2018 |
|  | NT$ (In Millions) |
Communication |  | $ | 578,923.7 |
Industrial/Standard |  |  | 234,153.4 |
Computer |  |  | 144,614.1 |
Consumer |  |  | 73,782.4 |
|  | $ | 1,031,473.6 |
Resolution |  | Year Ended December 31, 2018 |
|  | NT$ (In Millions) |
7-nanometer |  | $ | 81,680.7 |
10-nanometer |  |  | 96,989.5 |
16/20-nanometer |  |  | 210,989.0 |
28-nanometer |  |  | 178,440.4 |
40/45-nanometer |  |  | 101,801.0 |
65-nanometer |  |  | 76,122.3 |
90-nanometer |  |  | 36,652.1 |
0.11/0.13 micron |  |  | 20,677.7 |
0.15/0.18 micron |  |  | 81,182.6 |
0.25 micron and above |  |  | 26,761.1 |
Wafer revenue |  | $ | 911,296.4 |
| b. | Contract balances
|  | January 1, 2018 |  |  | December 31, 2018 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Contract liabilities (classified under accrued expenses and other current liabilities) |  | $ | 32,434.8 |  |  | $ | 4,684.0 |
The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment. For the year ended December 31, 2018, the Company recognized NT$31,770.0 million as revenue from the beginning balance of contract liability.
| c. | Refund liabilities
Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms, which amounted to NT$55,406.0 million for the year ended December 31, 2018. As of December 31, 2018, the aforementioned refund liabilities amounted to NT$22,672.6 million (classified under accrued expenses and other current liabilities).

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