Page 221 - TSMC 2022 Annual Report

Assets used by the Company
Cost
Balance at January 1, 2022 Additions
Disposals or retirements Transfers to assets subject to
operating leases
Effect of exchange rate changes
Balance at December 31, 2022
Accumulated depreciation and impairment
Balance at January 1, 2022 Additions
Disposals or retirements Transfers to assets subject to
operating leases
Impairment
Effect of exchange rate changes
Balance at December 31, 2022
Carrying amounts at December 31, 2022
Cost
Balance at January 1, 2021 Additions
Disposals or retirements Transfers from assets subject to
operating leases
Transfers to assets subject to
operating leases
Effect of exchange rate changes
Balance at December 31, 2021
Accumulated depreciation and impairment
Balance at January 1, 2021 Additions
Disposals or retirements Transfers from assets subject to
operating leases
Transfers to assets subject to
operating leases
Impairment
Effect of exchange rate changes
Balance at December 31, 2021
Carrying amounts at December 31, 2021
$
$
$
$ $
$
$
$
$ $
6,488,230 816,366 -
- 357,221
7,661,817
499,826 1,402 -
-
- 54,933
556,161 7,105,656
3,942,625 2,587,183 -
-
- (41,578 )
6,488,230
506,129 1,329 -
-
-
- (7,632 )
499,826 5,988,404
$
$
$
$ $
$
$
$
$ $
$
$
$
$ $
$
$
$
$ $
$
$
$
$ $
$
$
$
$ $
593,155,733 738,523,914 -
- 5,162,961
1,336,842,608
- - -
- 790,740 -
790,740 1,336,051,868
223,965,360 369,545,869 -
-
- (355,496 )
593,155,733
- - -
-
- - -
- 593,155,733
$
$
$
$ $
$
$
$
$ $
Land and Land Improvements
Buildings
576,597,777 59,443,801
(236,765 )
- 1,242,136
637,046,949
306,165,242 35,982,373
(225,637 )
-
- 1,016,381
342,938,359 294,108,590
522,447,474 53,971,271
(41,143 ) 35,478
- 184,697
576,597,777
271,799,471 34,331,645
(36,527 ) 15,066 -
- 55,587
306,165,242 270,432,535
Machinery and Equipment
$ 3,984,749,236 330,782,690
(25,846,536 )
(65,779 ) 6,322,919
$ 4,295,942,530
$ 2,903,539,441 380,216,160
(24,706,719 )
(40,266 ) -
5,872,264 $ 3,264,880,880
$ 1,031,061,650
$ 3,607,005,732 401,659,011
(26,192,191 ) 1,443,590
(244,579 ) 1,077,673
$ 3,984,749,236
$ 2,555,529,969 368,777,680
(22,230,098 ) 436,816
(68,279 ) 274,388 818,965
$ 2,903,539,441 $ 1,081,209,795
Office Equipment
76,154,170 10,325,337
(1,709,151 )
- 257,684
85,028,040
51,826,663 9,216,278 (1,708,639 )
-
- 205,814
59,540,116 25,487,924
68,862,648 7,642,962
(333,385 ) -
- (18,055 )
76,154,170
43,802,332 8,373,282
(332,557 ) -
-
- (16,394 )
51,826,663 24,327,507
Equipment under Installation and Construction in Progress
Total
5,237,145,146 1,139,892,108
(27,792,452 )
(65,779 ) 13,342,921
6,362,521,944
3,262,031,172 425,416,213
(26,640,995 )
(40,266 ) 790,740 7,149,392
3,668,706,256 2,693,815,688
4,426,223,839 835,406,296
(26,566,719 ) 1,479,068
(244,579 ) 847,241
5,237,145,146
2,871,637,901 411,483,936
(22,599,182 ) 451,882
(68,279 ) 274,388 850,526
3,262,031,172 1,975,113,974
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 2022 and 2021, the Company recognized an impairment loss of NT$790,740 thousand and NT$274,388 thousand for certain machinery and equipment that were assessed to have no future use, and the recoverable amount of the aforementioned assets were nil. Such impairment loss was recognized in other operating income and expenses.
Information about capitalized interest is set out in Note 24.
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