Page 189 - TSMC 2019 Annual Report

14. PROPERTY, PLANT AND EQUIPMENT
2019
Assets used by the Company Assets subject to operating leases
a. Assets used by the Company
December 31, 2019
$1,352,313,861 63,544
$ 1,352,377,405
Cost
Balance at January 1, 2019 Additions
Disposals or retirements Transfers from right-of-use
assets
Effect of disposal of
subsidiary
Effect of exchange rate
changes
Balance at December 31, 2019
Accumulated depreciation and impairment
Balance at January 1, 2019 Additions
Disposals or retirements Transfers from right-of-use
assets
Reversal of impairment Effect of disposal of
subsidiary
Effect of exchange rate
changes
Balance at December 31, 2019
Carrying amounts at December 31, 2019
$
$
$
$
$
4,011,353 - -
-
-
(19,555 ) 3,991,798
550,575 1,633 -
-
-
-
(13,518 ) 538,690
3,453,108
$
$
$
$
$
$
$
$
$
$
2,728,760,127 179,798,420
(17,381,538 ) 619,779 -
(5,173,820 ) 2,886,622,968
2,049,278,908 246,724,229
(12,880,817 )
20,659 (301,384 )
-
(4,575,652 ) 2,278,265,943
608,357,025
$
$
$
$
$
Equipment Progress
48,382,279 $ 172,910,989 7,415,036 355,621,089 (1,043,398 ) -
- -
(508 ) - (142,045 ) (236,992 54,611,364 $ 528,295,086
32,525,129 $ - 6,012,497 - (1,042,131 ) -
- -
- -
(508 ) - (76,592 ) -
)
T otal
$ 3,372,216,423 564,283,073
(18,583,906 ) 619,779
(508 ) (6,938,582 )
$ 3,911,596,279
$ 2,300,253,855 278,765,001
(14,067,350 )
20,659 (301,384 )
(508 ) (5,387,855 )
$ 2,559,282,418
$ 1,352,313,861
Land and Land Improvements
Buildings
418,151,675 21,448,528
(158,970 ) -
-
(1,366,170 ) 438,075,063
217,899,243 26,026,642
(144,402 )
-
-
-
(722,093 ) 243,059,390
195,015,673
Machinery and Equipment
Equipment under Installation and Office Construction in
37,418,395
17,192,969
$ -
$ 528,295,086
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.
In the first quarter of 2019, the Company recognized a reversal of impairment loss of NT$301,384 thousand due to redeployment of certain idle machinery and equipment. Such reversal of impairment loss was recognized in other operating income and expenses.
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