Page 277 - 2017 TSMC Annual Report

Movements of the allowance for doubtful receivables
Individually Assessed for Impairment
Balance at January 1, 2017 $ - Reversal/Write-off -
Balance at December 31, 2017 $ -
Balance at January 1, 2016 $ 8,393 Provision -
Collectively Assessed for Impairment
$ 475,430 (6,305)
$ 469,125
Total
$ 475,430 (6,305)
$ 469,125
$ 483,502 321
(8,393) $ 475,430
December 31, 2016
$ 8,324,267 32,317,210 3,864,429 1,998,440
$ 46,504,346
Reversal/Write-off
Balance at December 31, 2016
11. INVENTORIES
Finished goods
Work in process
Raw materials
Supplies and spare parts
$ 475,109 321 (8,393) -
Reversal of write-down of inventories resulting from the increase in net realizable value (excluding earthquake losses) and write-down of inventories to net realizable value (excluding earthquake losses) in the amount of NT$878,346 thousand and NT$1,508,452 thousand, respectively, were included in the cost of revenue for the years ended December 31, 2017 and 2016. Please refer to related earthquake losses in Note 35.
12. INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
Investments accounted for using the equity method consisted of the following:
Subsidiaries Associates
December 31, 2017
$ 446,148,086 17,838,278
$ 463,986,364
December 31, 2016
$ 377,111,820 19,743,888
$ 396,855,708
- 129 -
- 129 -
$
-
$ 475,430
December 31, 2017
$
9,596,837 52,166,234 6,566,716 1,967,658
$ 70,297,445