Page 329 - TSMC 2022 Annual Report

b. Lease liabilities
Carrying amounts
Current portion (classified under accrued expenses and other current liabilities)
Noncurrent portion
Ranges of discount rates for lease liabilities are as follows:
December 31, 2022
$ 2,029,362 27,593,900
$ 29,623,262
December 31, 2022
December 31, 2021
$
$ 20,333,476
1,591,153 18,742,323
Land 0.39%-2.30% Buildings 0.39%-1.76% Office equipment 0.28%-1.73%
c. Material terms of right-of-use assets
December 31, 2021
0.39%-0.94% 0.39%-0.71% 0.28%-0.69%
The Company leases land and buildings mainly for the use of plants and offices with lease terms of 1 to 22 years. The lease contracts for land located in the R.O.C. specify that lease payments will be adjusted every 2 years on the basis of changes in announced land value prices. The Company does not have purchase options to acquire the leasehold land and buildings at the end of the lease terms.
d. Other lease information
Expenses relating to short-term leases Total cash outflow for leases
Years Ended December 31
2022
4,616,518 7,037,733
Patent and Others
$ 11,465,356 202,915 -
$ 11,668,271
$ 8,217,246 1,191,041 -
$ 9,408,287 $ 2,259,984
2021
5,250,134 6,975,064
$ $
Software and System Design Costs
$ 43,072,450 4,815,294
(66,261) $ 47,821,483
$ 33,599,582 4,722,380
(66,261) $ 38,255,701 $ 9,565,782
$ $
15. INTANGIBLEASSETS
Cost
Goodwill
Technology License Fees
Total
79,588,700 7,271,305
(96,252) 86,763,753
56,678,300 8,706,961
Balance at January 1, 2022 $ 1,567,756 Additions - Disposals or retirements -
Balance at December 31, 2022 $ 1,567,756
Accumulated amortization and impairment
Balance at January 1, 2022 $ - Additions - Disposals or retirements -
Balance at December 31, 2022 $ - Carrying amounts at December 31, 2022 $ 1,567,756
$ $
$
$ $
23,483,138 2,253,096
(29,991) 25,706,243
14,861,472 2,793,540
(11,351) 17,643,661 8,062,582
$ $
$
$
(77,612) 65,307,649 21,456,104
$ (Continued)
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