LG Display Co., Ltd. (ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory)

10.	Intangible Assets

(a) Changes in intangible assets for the year ended December 31, 2016 are as follows:


(In millions of won)	Intellectual property rights			Software			Member- ships			Development costs			Construction -in-progress (software)			Customer relationships			Technology			Good- will		Others *(3)**			Total
Acquisition cost as of January 1, 2016	W	817,359			698,844			51,092			1,111,503			2,986			59,176			11,074			104,455		13,089			2,869,578
Accumulated amortization as of January 1, 2016		(516,421	)		(541,212	)		—			(924,273	)		—			(19,731	)		(6,275	)		—		(13,063	)		(2,020,975	)
Accumulated impairment loss as of January 1, 2016		—			—			(9,873	)		—			—			—			—			—		—			(9,873	)

Book value as of January 1, 2016	W	300,938			157,632			41,219			187,230			2,986			39,445			4,799			104,455		26			838,730
Additions - internally developed		—			—			—			322,288			—			—			—			—		—			322,288
Additions - external purchases		21,160			—			800			—			80,481			—			—			—		—			102,441
Business combinations (*1)		—			365			—			—			—			—			—			4,623		—			4,988
Amortization (*2)		(41,088	)		(75,786	)		—			(253,178	)		—			(6,947	)		(1,107	)		—		(20	)		(378,126	)
Disposals		—			—			(336	)		—			—			—			—			—		—			(336	)
Impairment loss		—			—			(138	)		—			—			—			—			—		—			(138	)
Transfer from construction-in-progress		—			65,327			—			—			(65,327	)		—			—			—		—			—
Effect of movements in exchange rates		5,256			(1,766	)		8			—			598			—			—			994		—			5,090

Book value as of December 31, 2016	W	286,266			145,772			41,553			256,340			18,738			32,498			3,692			110,072		6			894,937

Acquisition cost as of December 31, 2016	W	904,664			806,835			51,564			1,433,791			18,738			59,176			11,074			110,072		13,077			3,408,991

Accumulated amortization as of December 31, 2016	W	(618,398	)		(661,063	)		—			(1,177,451	)		—			(26,678	)		(7,382	)		—		(13,071	)		(2,504,043	)

Accumulated impairment loss as of December 31, 2016	W	—			—			(10,011	)		—			—			—			—			—		—			(10,011	)

(*1)	Business combinations include intangible assets related to Suzhou Lehui Display Co., Ltd. as its control was transferred to the Controlling Company by exchanging equity interests.

(*2)	The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*3)	Others mainly consist of rights to use electricity and gas supply facilities.

(b) Changes in intangible assets for the year ended December 31, 2017 are as follows:


(In millions of won)	Intellectual property rights			Software			Member- ships			Development costs			Construction- in-progress (software)			Customer relationships			Technology			Good- *will(2)**			Others *(3)**			Total
Acquisition cost as of January 1, 2017	W	904,664			806,835			51,564			1,433,791			18,738			59,176			11,074			110,072			13,077			3,408,991
Accumulated amortization as of January 1, 2017		(618,398	)		(661,063	)		—			(1,177,451	)		—			(26,678	)		(7,382	)		—			(13,071	)		(2,504,043	)
Accumulated impairment loss as of January 1, 2017		—			—			(10,011	)		—			—			—			—			—			—			(10,011	)

Book value as of January 1, 2017	W	286,266			145,772			41,553			256,340			18,738			32,498			3,692			110,072			6			894,937
Additions - internally developed		—			—			—			336,207			—			—			—			—			—			336,207
Additions - external purchases		22,746			—			4,819			—			108,761			—			—			—			—			136,326
Amortization (*1)		(42,195	)		(78,939	)		—			(295,787	)		—			(4,659	)		(1,108	)		—			(5	)		(422,693	)
Disposals		(4	)		—			(1,392	)		—			—			—			—			—			—			(1,396	)
Impairment loss		—			—			(1,809	)		—			—			—			—			—			—			(1,809	)
Reversal of impairment loss		—			—			35			—			—			—			—			—			—			35
Transfer from construction-in-progress		—			98,989			—			—			(98,989	)		—			—			(3,218	)		—			(3,218	)
Effect of movements in exchange rates		(19,847	)		(4,332	)		(6	)		—			2,423			—			—			(3,806	)		—			(25,568	)

Book value as of December 31, 2017	W	246,966			161,490			43,200			296,760			30,933			27,839			2,584			103,048			1			912,821

Acquisition cost as of December 31, 2017	W	895,721			898,278			54,985			1,769,998			30,933			59,176			11,074			103,048			13,077			3,836,290

Accumulated amortization as of December 31, 2017	W	(648,755	)		(736,788	)		—			(1,473,238	)		—			(31,337	)		(8,490	)		—			(13,076	)		(2,911,684	)

Accumulated impairment loss as of December 31, 2017	W	—			—			(11,785	)		—			—			—			—			—			—			(11,785	)

(*1)	The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*2)	As of December 31, 2017, the book value of goodwill decreased by W3,218 million as the Group completed the fair value measurement of land use right, acquired from business combination during the year ended December 31, 2016.

(*3)	Others mainly consist of rights to use electricity and gas supply facilities.

(c)

Development of new projects are divided into research activities and development activities. Expenditures on research activities are recognized in profit or loss and development expenditures are capitalized, respectively.

(d)

Development costs at the reporting date are as follows:

(i) As of December 31, 2016


(In millions of won and in years)
Classification	Product	Book Value		Remaining Useful life
Development completed	Mobile	W	54,405		0.5
	TV		50,223		0.6
	Notebook		16,207		0.6
	Others		20,032		0.6

	Sub-Total	W	140,867

Development in process	Mobile	W	45,496
	TV		22,392
	Notebook		21,950
	Others		25,635

	Sub-Total	W	115,473

	Total	W	256,340

(ii) As of December 31, 2017


(In millions of won and in years)
Classification	Product	Book Value		Remaining Useful life
Development completed	Mobile	W	79,372		0.6
	TV		36,038		0.6
	Notebook		14,311		0.5
	Others		12,444		0.4

	Sub-Total	W	142,165

Development in process	Mobile	W	117,222
	TV		30,670
	Notebook		2,356
	Others		4,347

	Sub-Total	W	154,595

	Total	W	296,760

LG Display Co., Ltd. | CIK:0001290109 |

ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory