Page 302 - TSMC 2018 Annual Report

12. PROPERTY, PLANT AND EQUIPMENT
Cost
Balance at January 1, 2018 Additions (Deductions) Disposals or retirements
Balance at December 31, 2018
Accumulated depreciation and impairment
Balance at January 1, 2018 Additions
Disposals or retirements
Balance at December 31, 2018
Carrying amounts at December 31, 2018
Cost
Balance at January 1, 2017 Additions (Deductions) Disposals or retirements
Balance at December 31, 2017
Accumulated depreciation and impairment
Balance at January 1, 2017 Additions
Disposals or retirements
Balance at December 31, 2017
Carrying amounts at December 31, 2017
Land
$ 3,212,000 - -
$ 3,212,000
$ - - - -
$ - $ 3,212,000
$ 3,212,000 - -
$ 3,212,000
$ - - -
$ -
$ 3,212,000
Buildings
$ 357,391,050 24,665,225
(410,891 ) $ 381,645,384
$ 176,623,784 22,534,543
(398,955 ) -
$ 198,759,372 $ 182,886,012
$ 281,936,412 75,491,595
(36,957 ) $ 357,391,050
$ 156,854,513 19,798,087
(28,816 ) $ 176,623,784
$ 180,767,266
Machinery and Equipment
$ 2,369,226,722 231,468,189
(15,065,446 ) $ 2,585,629,465
$ 1,695,482,201 246,686,584
(11,102,618 ) 423,468
$ 1,931,489,635 $ 654,139,830
$ 1,960,457,480 458,690,837
(49,921,595 ) $ 2,369,226,722
$ 1,504,061,808 226,251,816
(34,831,423 ) $ 1,695,482,201
$ 673,744,521
Office Equipment
$ 39,403,217 5,036,411
(716,942 ) $ 43,722,686
$ 25,547,912 5,119,413
(716,409 ) -
$ 29,950,916 $ 13,771,770
$ 31,830,657 7,888,336
(315,776 ) $ 39,403,217
$ 21,316,417 4,547,232
(315,737 ) $ 25,547,912
$ 13,855,305
Equipment under Installation and Construction in Progress
$ 144,776,878 26,500,451 -
$ 171,277,329
$ - - - -
$ - $ 171,277,329
$ 384,197,526 (239,420,648 )
- $ 144,776,878
$ - - -
$ -
$ 144,776,878
Total
$ 2,914,009,867 287,670,276
(16,193,279 ) $ 3,185,486,864
$ 1,897,653,897 274,340,540
(12,217,982 ) 423,468
$ 2,160,199,923 $ 1,025,286,941
$ 2,661,634,075 302,650,120
(50,274,328 ) $ 2,914,009,867
$ 1,682,232,738 250,597,135
(35,175,976 ) $ 1,897,653,897
$ 1,016,355,970
The significant part of the Company’s buildings includes main plants, mechanical and electrical power equipment and clean rooms, and the related depreciation is calculated using the estimated useful lives of 20 years, 10 years and 10 years, respectively.
For the year ended December 31, 2018, the Company recognized an impairment loss of NT$423,468 thousand for certain machinery and equipment that was assessed to have no future use, and the recoverable amount of certain machinery and equipment was nil. Such impairment loss was recognized in other operating income and expenses.
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