9. Intangible assets
(1) Intangible assets as of December 31, 2017, 2016 and January 1, 2016 are as follows:
|
|
|
December 31, 2017 |
|
||||||||||||
|
|
|
(In millions of Korean Won) |
|
||||||||||||
|
|
|
Acquisition price |
|
|
Accumulated amortization(*) |
|
|
Book amount |
|
||||||
|
Software |
|
|
|
10,536 |
|
|
|
|
(10,472 |
) |
|
|
|
64 |
|
|
Industrial property rights |
|
|
|
517 |
|
|
|
|
(440 |
) |
|
|
|
77 |
|
|
Other intangible assets |
|
|
|
3,331 |
|
|
|
|
(2,436 |
) |
|
|
|
895 |
|
|
Total |
|
|
|
14,384 |
|
|
|
|
(13,348 |
) |
|
|
|
1,036 |
|
|
|
|
December 31, 2016 |
|
||||||||||||
|
|
|
(In millions of Korean Won) |
|
||||||||||||
|
|
|
Acquisition price |
|
|
Accumulated amortization(*) |
|
|
Book amount |
|
||||||
|
Software |
|
|
|
10,527 |
|
|
|
|
(10,412 |
) |
|
|
|
115 |
|
|
Industrial property rights |
|
|
|
505 |
|
|
|
|
(416 |
) |
|
|
|
89 |
|
|
Other intangible assets |
|
|
|
2,204 |
|
|
|
|
(2,174 |
) |
|
|
|
30 |
|
|
Total |
|
|
|
13,236 |
|
|
|
|
(13,002 |
) |
|
|
|
234 |
|
|
|
|
January 1, 2016 |
|
||||||||||||
|
|
|
(In millions of Korean Won) |
|
||||||||||||
|
|
|
Acquisition price |
|
|
Accumulated amortization(*) |
|
|
Book amount |
|
||||||
|
Software |
|
|
|
10,506 |
|
|
|
|
(10,273 |
) |
|
|
|
233 |
|
|
Industrial property rights |
|
|
|
509 |
|
|
|
|
(400 |
) |
|
|
|
109 |
|
|
Other intangible assets |
|
|
|
2,225 |
|
|
|
|
(2,175 |
) |
|
|
|
50 |
|
|
Total |
|
|
|
13,240 |
|
|
|
|
(12,848 |
) |
|
|
|
392 |
|
(*)Includes accumulated impairment losses.
(2) Changes in intangible assets for the years ended December 31, 2017 and 2016 are as follows:
|
|
|
2017 |
|
||||||||||||||||||||||
|
|
|
(In millions of Korean won) |
|
||||||||||||||||||||||
|
|
|
Software |
|
|
Industrial property rights |
|
|
|
License |
|
|
|
Other intangible assets |
|
|
Total |
|
||||||||
|
Beginning of the year |
|
|
|
115 |
|
|
|
|
89 |
|
|
|
|
— |
|
|
|
|
30 |
|
|
|
|
234 |
|
|
Acquisitions |
|
|
|
36 |
|
|
|
|
12 |
|
|
|
|
1,104 |
|
|
|
|
25 |
|
|
|
|
1,177 |
|
|
Amortization |
|
|
|
(87 |
) |
|
|
|
(24 |
) |
|
|
|
(31 |
) |
|
|
|
(3 |
) |
|
|
|
(145 |
) |
|
Disposals |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
Impairment |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
(230 |
) |
|
|
|
— |
|
|
|
|
(230 |
) |
|
Translation differences |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
End of the year |
|
|
|
64 |
|
|
|
|
77 |
|
|
|
|
843 |
|
|
|
|
52 |
|
|
|
|
1,036 |
|
|
|
|
2016 |
|
||||||||||||||||||||||
|
|
(In millions of Korean won) |
|
|||||||||||||||||||||||
|
|
|
Software |
|
|
Industrial property rights |
|
|
|
License |
|
|
Other intangible assets |
|
|
Total |
|
|||||||||
|
Beginning of the year |
|
|
|
233 |
|
|
|
|
109 |
|
|
|
|
— |
|
|
|
|
50 |
|
|
|
|
392 |
|
|
Acquisitions |
|
|
|
13 |
|
|
|
|
9 |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
22 |
|
|
Amortization |
|
|
|
(131 |
) |
|
|
|
(24 |
) |
|
|
|
— |
|
|
|
|
(21 |
) |
|
|
|
(176 |
) |
|
Disposals |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
Impairment |
|
|
|
— |
|
|
|
|
(5 |
) |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
(5 |
) |
|
Translation differences |
|
|
|
— |
|
|
|
|
— |
|
|
|
|
— |
|
|
|
|
1 |
|
|
|
|
1 |
|
|
End of the year |
|
|
|
115 |
|
|
|
|
89 |
|
|
|
|
— |
|
|
|
|
30 |
|
|
|
|
234 |
|
(*)The Company recognized an impairment loss of Won 230 million in the mobile segment as the carrying amount of the license exceeds its fair value less cost of disposal.
(3) Details of amortization of intangible assets for the years ended December 31, 2017 and 2016 are as follows
|
|
|
2017 |
|
|
2016 |
|
||||
|
|
|
(In millions of Korean won) |
|
|||||||
|
Cost of revenue |
|
|
|
40 |
|
|
|
|
94 |
|
|
Selling, general and administrative expenses |
|
|
|
68 |
|
|
|
|
53 |
|
|
Research and development |
|
|
|
37 |
|
|
|
|
29 |
|
|
Total |
|
|
|
145 |
|
|
|
|
176 |
|