Page 196 - TSMC 2020 Annual Report

Accumulated depreciation and impairment
Equipment Progress
37,418,395 $ - 7,216,921 - (732,403 ) -
- -
- - - -
(100,581 ) - 43,802,332 $ -
25,060,316 $ 223,965,360
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 ) - 37,418,395 $ -
17,192,969 $ 528,295,086
Total
$ 2,559,282,418 321,821,133
(6,773,335 ) 8,215
(202,593 ) 10,159
(2,508,096 ) $ 2,871,637,901
$ 1,554,585,938
$ 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 (Concluded)
Land and Land Improvements
Buildings
243,059,390 29,209,096
(27,990 ) 8,215 -
Machinery and Equipment
Equipment under Installation and Office Construction in
Balance at January 1, 2020 $ 538,690 Additions 1,479 Disposals or retirements - Transfers from assets subject
to operating leases - Transfers to assets subject to
operating leases - Impairment - Effect of exchange rate
changes (34,040 )
Balance at December 31, 2020 $ 506,129
Carrying amounts at
December 31, 2020 $ 3,436,496
Cost
Balance at January 1, 2019 $ 4,011,353 Additions - Disposals or retirements - Transfers from right-of-use
assets - Effect of disposal of
subsidiary - Effect of exchange rate
changes (19,555 )
Balance at December 31, 2019 $ 3,991,798
Accumulated depreciation and impairment
Balance at January 1, 2019 $ 550,575 Additions 1,633 Disposals or retirements - Transfers from right-of-use
assets - Reversal of impairment - Effect of disposal of
subsidiary - Effect of exchange rate
changes (13,518 )
Balance at December 31, 2019 $ 538,690
Carrying amounts at
December 31, 2019 $ 3,453,108
$
$ $
$
$
$
$ $
$
$ $
$
$
$
$ $
2,278,265,943 285,393,637
(6,012,942 ) -
(202,593 10,159
(1,924,235 2,555,529,969
1,051,475,763
2,728,760,127 179,798,420
$
$ $
$
$
$
$ $
- (449,240 271,799,471
250,648,003
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
(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
)
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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