Page 301 - TSMC 2020 Annual Report

Accumulated depreciation and impairment
Balance at January 1, 2020 Additions
Disposals or retirements Transfers to assets subject to
operating leases
Balance at December 31, 2020
Carrying amounts at December 31, 2020
Cost
Balance at January 1, 2019 Additions
Disposals or retirements Transfers from right-of-use
assets
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
Balance at December 31, 2019
Carrying amounts at December 31, 2019
$
$ $
$
$
$
$ $
- - -
- -
$
$ $
$
$
$
$ $
Land
Buildings
$ 222,235,137 27,292,400
(13,823 ) -
$ 249,513,714 $ 235,955,094
$ 381,150,802 20,149,613
(158,970 ) -
$ 401,141,445
$ 198,301,715 24,077,824
(144,402 )
- -
$ 222,235,137 $ 178,906,308
Machinery and Equipment
$ 2,150,734,249 277,252,114
(7,125,781 ) (202,593) $ 2,420,657,989
$ 1,028,453,323
$ 2,585,629,465 173,199,951
(21,635,299 ) 619,779 $ 2,737,813,896
$ 1,931,489,635 235,731,567
(16,206,228 )
20,659 (301,384 )
$ 2,150,734,249 $ 587,079,647
Office Equipment
34,357,425 6,584,391
(709,177 ) -
40,232,639 23,045,042
43,722,686 6,908,814
(986,625 ) -
49,644,875
29,950,916 5,392,188
(985,679 )
- -
34,357,425 15,287,450
Equipment under Installation and Construction in Progress
$ - - -
- $ -
$ 220,142,047
$ 171,277,329 355,119,486 -
- $ 526,396,815
$ - - -
- -
$ - $ 526,396,815
Total
$ 2,407,326,811 311,128,905
(7,848,781 ) (202,593) $ 2,710,404,342
$ 1,510,807,506
$ 3,184,992,282 555,377,864
(22,780,894 ) 619,779 $ 3,718,209,031
$ 2,159,742,266 265,201,579
(17,336,309 )
20,659 (301,384 )
$ 2,407,326,811
$ 1,310,882,220 (Concluded)
3,212,000
3,212,000 - -
- 3,212,000
- - -
- -
- 3,212,000
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.
b. Assets subject to operating leases
Cost
Balance at January 1, 2020
Disposals or retirements
Transfers from assets used by the Company
Balance at December 31, 2020
Machinery and Buildings Equipment
$ 494,582 $ - (311,939) - - 1,199,011
$ 182,643 $1,199,011
Total
$ 494,582 (311,939)
1,199,011
$1,381,654 (Continued)
- 142 -
- 142 -