Page 302 - TSMC 2020 Annual Report

Accumulated depreciation
Balance at January 1, 2020
Additions
Disposals or retirements
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
$ 476,168 $ - 12,210 19,399 (305,766) - - 202,593
$ 182,612 $ 221,992 $ 31 $ 977,019
$ 494,582 $ - $ 494,582 $ -
$ 457,657 $ - 18,511 -
$ 476,168 $ - $ 18,414 $ -
Total
$ 476,168 31,609
(305,766) 202,593
$ 404,604 $ 977,050
$ 494,582 $ 494,582
$ 457,657 18,511
$ 476,168
$ 18,414 (Concluded)
Operating leases relate to leases of buildings and leases of machinery and equipment with lease terms approximately between 1 to 2 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: Year 1
13. LEASEARRANGEMENTS
a. Right-of-use assets
Carrying amounts
Land
Buildings
Machinery and equipment Office equipment
December 31, 2020
$ 132,128
December 31, 2020
$ 24,874,590 283,086 - 27,151
$ 25,184,827
December 31, 2019
$ 1,458
December 31, 2019
$ 13,830,199 402,836 775,809 21,176
$ 15,030,020
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