Page 304 - TSMC 2020 Annual Report

The maturity analysis of lease payments receivable under operating subleases is as follows:
Year1
e. Other lease information
Expenses relating to short-term leases
Expenses relating to low-value asset leases
Expenses relating to variable lease payments not included in the
measurement of lease liabilities
December 31, 2020
$ 142,340
December 31, 2019
$ 50,862
Years Ended December 31 2020 2019
$ 3,171,455 $ 72
$ 212,955
$ 4,991,637 $ -
$ 158,375
Total cash outflow for leases
14. INTANGIBLE ASSETS
Cost
2020
5,823,617
2019
$ 7,324,585
Total
58,159,021 12,510,446
(60,467 ) 70,609,000
41,887,577 7,047,694
(59,868 ) 48,875,403 21,733,597
49,237,148 9,182,777
(260,904 ) 58,159,021
36,807,218 5,338,886
(258,527 ) 41,887,577 16,271,444
Years Ended December 31
Balance at January 1, 2020 $ 1,567,756 $ 15,801,406 Additions - 6,308,926
Disposals or retirements - -
Balance at December 31, 2020 $ 1,567,756 $ 22,110,332
Accumulated amortization and impairment
Balance at January 1, 2020 $ - $ 9,770,225 Additions - 2,404,461
Disposals or retirements - - Balance at December 31, 2020 $ - $ 12,174,686 Carrying amounts at December 31, 2020 $ 1,567,756 $ 9,935,646 Cost
Balance at January 1, 2019 $ 1,567,756 $ 10,921,844 Additions - 4,879,562
Disposals or retirements - -
Balance at December 31, 2019 $ 1,567,756 $ 15,801,406
Accumulated amortization and impairment
Balance at January 1, 2019 $ - $ 8,703,391 Additions - 1,066,834
Disposals or retirements - - Balance at December 31, 2019 $ - $ 9,770,225 Carrying amounts at December 31, 2019 $ 1,567,756 $ 6,031,181
$ $
$
$ $
$ $
$
$ $
Technology Goodwill License Fees
$
Software and System Design Costs
$ 32,518,813 3,226,715
(60,467 ) $ 35,685,061
$ 26,215,694 3,527,399
(59,868 ) $ 29,683,225 $ 6,001,836
$ 29,140,011 3,639,706
(260,904 ) $ 32,518,813
$ 22,863,319 3,610,902
(258,527 ) $ 26,215,694 $ 6,303,119
Patent and Others
$ 8,271,046 2,974,805 -
$ 11,245,851
$ 5,901,658 1,115,834 -
$ 7,017,492 $ 4,228,359
$ 7,607,537 663,509 -
$ 8,271,046
$ 5,240,508 661,150 -
$ 5,901,658 $ 2,369,388
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