Page 190 - TSMC 2019 Annual Report

b. Assets subject to operating leases
Cost
Balance at January 1, 2019
Balance at December 31, 2019
Accumulated depreciation
Balance at January 1, 2019 Additions
Balance at December 31, 2019
Carrying amounts at December 31, 2019
Buildings
$ 562,610 $ 562,610
$ 474,899 24,167
$ 499,066
$ 63,544
Operating leases relate to leases of buildings with lease terms between 1 to 5 years. The lessees do not have purchase options to acquire the assets at the expiry of the lease periods.
The maturity analysis of operating lease payments receivable for the buildings is as follows:
Year 1 Year 2 Year 3
2018
Cost
Balance at January 1, 2018 Additions
Disposals or retirements
Effect of exchange rate changes
Balance at December 31, 2018
Accumulated depreciation and impairment
Balance at January 1, 2018 Additions
Disposals or retirements Impairment
Effect of exchange rate changes
Balance at December 31, 2018
Carrying amounts at December 31, 2018
December 31, 2019
$ 18,450 16,992 16,992
$ 52,434
Total
$ 3,080,615,127 300,024,401
(7,174,166 ) (686,329 )
$ 3,372,779,033
$ 2,018,072,805 288,124,897
(5,962,537 ) 423,468 70,121
$ 2,300,728,754 $ 1,072,050,279
Land and Land Improvements
Buildings
379,134,613 40,396,404
(410,891 ) (405,841 )
418,714,285
194,446,521 24,293,366
(398,955 ) -
33,210 218,374,142
200,340,143
Machinery and Equipment
Office Equipment
Equipment under Installation and Construction in Progress
$ 167,353,490 5,812,340 -
(254,841 ) $ 172,910,989
$ - - - - -
$ - $ 172,910,989
$
$
$
$ $
3,983,243 - - 28,110
4,011,353
510,498 20,900 - - 19,177
550,575 3,460,778
$
$
$
$ $
$
$
$
$ $
2,487,752,265 247,042,281
(5,972,482 ) (61,937 )
2,728,760,127
1,795,448,842 258,195,315
(4,773,589 ) 423,468
(15,128 ) 2,049,278,908
679,481,219
$
$
$
$ $
42,391,516 6,773,376
(790,793 ) 8,180
48,382,279
27,666,944 5,615,316
(789,993 ) -
32,862 32,525,129
15,857,150
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.
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