Page 328 - TSMC 2022 Annual Report

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
Balance at December 31, 2021
Carrying amounts at December 31, 2021
Buildings
249,513,714 31,932,475
(24,664 ) -
- -
$ 255,490,849 $ 1,055,607,699 $
Total
$ 2,710,404,342 400,756,055
(23,357,481 ) 436,816
(68,279 ) 274,388
$ 3,088,445,841
$ 1,889,970,502 (Concluded)
Land
$ - - -
-
- -
$ - $ 3,212,000
Machinery and Equipment
$ 2,420,657,989 360,603,748
(23,180,397 ) 436,816
Office Equipment
40,232,639 8,219,832
(152,420 ) -
Equipment under Installation and Construction in Progress
$ - - -
-
- -
$ - $ 552,647,944
$
$
274,388
$ 281,421,525 $ 2,758,724,265 $
- 48,300,051
23,012,010
(68,279 )-
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 certain machinery and equipment was nil. Such impairment loss was recognized in other operating income and expenses.
Information about capitalized interest is set out in Note 22.
14. LEASEARRANGEMENTS
a. Right-of-use assets
Carrying amounts
Land
Buildings
Office equipment
Additions to right-of-use assets
Depreciation of right-of-use assets Land
Buildings
Office equipment
December 31, 2022
December 31, 2021
$ 29,525,788 574,009 23,255
$ 30,123,052
$ $
$ $
$
38,121,835 911,108 18,484
39,051,427
Years Ended December 31
2022
11,808,591
2,102,934 365,167 15,728
2,483,829
2021
$ 7,053,815
$ 1,810,555 203,006 15,092
$ 2,028,653
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- 142 -