Page 197 - TSMC 2020 Annual Report

b. Assets subject to operating leases
Cost
Balance at January 1, 2020
Disposals or retirements
Transfers to assets used by the Company Transfers from assets used by the Company
Balance at December 31, 2020 Accumulated depreciation
Balance at January 1, 2020
Additions
Disposals or retirements
Transfers to assets used by the Company Transfers from assets used by the Company
Balance at December 31, 2020
Carrying amounts at December 31, 2020
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
Machinery and Buildings Equipment
$ 562,610 $- (311,939) - (23,142) - - 1,199,011
$ 227,529 $1,199,011
$ 499,066 $ - 16,281 19,399 (305,766) - (8,215) - - 202,593
$ 201,366 $ 221,992 $ 26,163 $ 977,019
$ 562,610 $ - $ 562,610 $ -
$ 474,899 $ - 24,167 -
$ 499,066 $ -
$ 63,544 $ -
Total
$ 562,610 (311,939) (23,142)
1,199,011 $1,426,540
$ 499,066 35,680
(305,766) (8,215)
202,593 $ 423,358 $1,003,182
$ $
$
$
$
562,610 562,610
474,899 24,167
499,066 63,544
Operating leases relate to leases of buildings and leases of machinery and equipment with lease terms approximately 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 from the buildings and machinery and equipment is as follows:
Year1 Year 2 Year 3
December 31, 2020
$ 149,120 16,992 -
December 31, 2019
$ 18,450 16,992 16,992
$ 166,112
$ 52,434
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