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Inventories
12 Months Ended
Dec. 31, 2019
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Inventories
13.
INVENTORIES
 
   
  December 31,  
2018
   
  December 31,  

2019
 
   
NT$
   
NT$
 
   
(In Millions)
   
(In Millions)
 
Finished good
s
  $11,329.8   $8,924.5 
Work in process
   72,071.9    51,969.1 
Raw materials
   15,233.9    16,552.3 
Supplies and spare parts
   4,595.4    5,535.3 
  
 
 
   
 
 
 
  $103,231.0   $82,981.2 
  
 
 
   
 
 
 
 
Reversal of write-down of inventories resulting from the increase in net realizable value and write-down of inventories to net realizable value were included in the cost of revenue, as illustrated below:
 
   
Years Ended December 31
 
   
2017
   
2018
   
2019
 
   
NT$
   
NT$
   
NT$
 
   
(In Millions)
   
(In Millions)
   
(In Millions)
 
Inventory losses (reversal of write-down of inventories
)
  $(840.9  $1,259.5   $(1,983.0
  
 
 
   
 
 
   
 
 
 
The aforementioned inventory losses (reversal of write-down of inventories) exclude computer virus outbreak losses and wafer contamination losses. Please refer to related losses in Note 38.