Changes in the allowance for doubtful accounts for the years ended December 31, 2015, 2016 and 2017 were as follows:
| 2015 | 2016 | 2017 | ||||||||||
| (in millions of Won) | ||||||||||||
|
Beginning |
￦ | 954,153 | 999,678 | 977,771 | ||||||||
|
Bad debt expenses |
189,616 | 165,150 | 173,694 | |||||||||
|
Other bad debt expenses |
147,619 | 37,567 | 98,177 | |||||||||
|
Others (*1) |
(291,710 | ) | (224,624 | ) | (155,178 | ) | ||||||
|
|
|
|
|
|
|
|||||||
|
Ending |
￦ | 999,678 | 977,771 | 1,094,464 | ||||||||
|
|
|
|
|
|
|
|||||||
| (*1) | Others for the year ended December 31, 2015 included a decrease of ￦199,003 million due to exclusion of POSCO PLANTEC Co., Ltd. from consolidation. Others for years ended December 31, 2016 and 2017, included decreases mainly due to write-off amounting to ￦216,657 million and ￦119,964 million, respectively. |