|
Cost |
Balance at 1 January 2017 |
Additions | Disposals | Transfers | Impairment | Effects of movements in exchange rates |
Balance at 31 December 2017 |
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Telecommunication licenses |
8,039,431 | 10,154 | — | 69,945 | — | 20,098 | 8,139,628 | |||||||||||||||||||||
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Computer software |
6,076,405 | 470,457 | (8,624 | ) | 569,153 | — | 9,725 | 7,117,116 | ||||||||||||||||||||
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Transmission line software |
71,602 | 218 | — | — | — | — | 71,820 | |||||||||||||||||||||
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Central betting system operating right |
11,981 | — | — | — | — | — | 11,981 | |||||||||||||||||||||
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Indefeasible right of usage |
46,017 | 66,539 | — | — | — | — | 112,556 | |||||||||||||||||||||
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Brand name |
7,040 | — | — | — | — | — | 7,040 | |||||||||||||||||||||
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Customer base |
15,512 | — | — | — | — | — | 15,512 | |||||||||||||||||||||
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Goodwill |
32,834 | — | — | — | — | — | 32,834 | |||||||||||||||||||||
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Other |
38,321 | 5,016 | — | (588 | ) | — | — | 42,749 | ||||||||||||||||||||
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Construction in progress |
142,875 | 620,463 | — | (638,357 | ) | — | 2,656 | 127,637 | ||||||||||||||||||||
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Total |
14,482,018 | 1,172,847 | (8,624 | ) | 153 | — | 32,479 | 15,678,873 | ||||||||||||||||||||
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Accumulated amortization |
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Telecommunication licenses |
1,878,895 | 537,162 | — | — | — | 3,173 | 2,419,230 | |||||||||||||||||||||
|
Computer software |
4,237,996 | 537,805 | (8,120 | ) | — | 1,219 | 1,980 | 4,770,880 | ||||||||||||||||||||
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Transmission line software |
58,203 | 3,498 | — | — | 767 | — | 62,468 | |||||||||||||||||||||
|
Central betting system operating right |
10,588 | 903 | — | — | — | — | 11,491 | |||||||||||||||||||||
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Indefeasible right of usage |
18,785 | 4,489 | — | — | — | — | 23,274 | |||||||||||||||||||||
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Brand name |
5,808 | 704 | — | — | — | — | 6,512 | |||||||||||||||||||||
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Customer base |
11,286 | 488 | — | — | — | — | 11,774 | |||||||||||||||||||||
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Other |
24,468 | 8,366 | — | — | — | — | 32,834 | |||||||||||||||||||||
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Total |
6,246,029 | 1,093,415 | (8,120 | ) | — | 1,986 | 5,153 | 7,338,463 | ||||||||||||||||||||
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Net book amount |
8,235,989 | 79,432 | (504 | ) | 153 | (1,986 | ) | 27,326 | 8,340,410 | |||||||||||||||||||
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Amortization expenses for the years ended 31 December 2017, 2016 and 2015 amounting to TL 1,095,401, TL 921,812 and TL 549,251, respectively include impairment losses and are recognized in cost of revenue.
Impairment losses on intangible assets for the years ended 31 December 2017, 2016 and 2015 are TL 1,986, TL 3,181 and nil respectively and are recognized in amortization expenses.
Computer software includes capitalized software development costs that meet the definition of an intangible asset. The amount of capitalized development costs is TL 124,504 for the year ended 31 December 2017 (31 December 2016: TL 126,916).
The amortization expenses related to capitalized software development costs for the years ended 31 December 2017, 2016 and 2015 amounting to TL 37,532, TL 30,148 and TL 28,560, respectively are recognized in cost of revenue.
| Cost | Balance at 1 January 2016 |
Additions | Disposals | Transfers | Impairment | Effects of movements in exchange rates |
Balance at 31 December 2016 |
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|
Telecommunication licenses |
3,950,729 | 34,494 | (4 | ) | 4,021,090 | — | 33,122 | 8,039,431 | ||||||||||||||||||||
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Computer software |
5,342,056 | 329,836 | (6,444 | ) | 390,248 | — | 20,709 | 6,076,405 | ||||||||||||||||||||
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Transmission line software |
71,506 | 96 | — | — | — | — | 71,602 | |||||||||||||||||||||
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Central betting system operating right |
11,907 | — | — | 74 | — | — | 11,981 | |||||||||||||||||||||
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Indefeasible right of usage |
42,132 | 3,885 | — | — | — | — | 46,017 | |||||||||||||||||||||
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Brand name |
7,040 | — | — | — | — | — | 7,040 | |||||||||||||||||||||
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Customer base |
15,512 | — | — | — | — | — | 15,512 | |||||||||||||||||||||
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Goodwill |
32,834 | — | — | — | — | — | 32,834 | |||||||||||||||||||||
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Other |
29,713 | 8,607 | (184 | ) | 185 | — | — | 38,321 | ||||||||||||||||||||
|
4.5G license not yet available for use |
3,984,954 | 33,316 | — | (4,018,270 | ) | — | — | — | ||||||||||||||||||||
|
Construction in progress |
52,597 | 478,179 | — | (391,496 | ) | — | 3,595 | 142,875 | ||||||||||||||||||||
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Total |
13,540,980 | 888,413 | (6,632 | ) | 1,831 | — | 57,426 | 14,482,018 | ||||||||||||||||||||
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Accumulated amortization |
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Telecommunication licenses |
1,429,944 | 445,069 | (4 | ) | — | — | 3,886 | 1,878,895 | ||||||||||||||||||||
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Computer software |
3,771,710 | 454,111 | (2,972 | ) | — | — | 15,147 | 4,237,996 | ||||||||||||||||||||
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Transmission line software |
52,058 | 3,615 | — | — | 2,530 | — | 58,203 | |||||||||||||||||||||
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Central betting system operating right |
9,663 | 925 | — | — | — | — | 10,588 | |||||||||||||||||||||
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Indefeasible right of usage |
15,446 | 3,339 | — | — | — | — | 18,785 | |||||||||||||||||||||
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Brand name |
5,104 | 704 | — | — | — | — | 5,808 | |||||||||||||||||||||
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Customer base |
10,111 | 1,175 | — | — | — | — | 11,286 | |||||||||||||||||||||
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Other |
14,307 | 9,693 | (183 | ) | — | 651 | — | 24,468 | ||||||||||||||||||||
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Total |
5,308,343 | 918,631 | (3,159 | ) | — | 3,181 | 19,033 | 6,246,029 | ||||||||||||||||||||
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Net book amount |
8,232,637 | (30,218 | ) | (3,473 | ) | 1,831 | (3,181 | ) | 38,393 | 8,235,989 | ||||||||||||||||||
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