Samsung 2012 Annual Report Download - page 43

13. Property, Plant and Equipment
(A) Changes in property, plant and equipment for the years ended December 31, 2012 and 2011, are as follows:
(In millions of Korean won)
2012
Land Buildings and
Structures
Machinery and
Equipment
Construction
-In-Progress/
Machinery-
In-Transit
Others Total
Balance at January 1, 2012 ￦7,214,734 ￦12,778,760 ￦33,453,220 ￦6,982,473 ￦1,614,764 ￦62,043,951
Acquisition cost 7,214,734 18,472,852 96,618,176 6,982,473 4,683,845 133,972,080
Accumulated depreciation
impairment - (5,694,092) (63,164,956) - (3,069,081) (71,928,129)
Acquisition and capital expense (*) 54,960 1,681,106 18,302,895 1,854,111 956,723 22,849,795
Business combinations - - 654,490 21,612 29,007 705,109
Depreciation - (1,121,614) (12,895,133) - (818,299) (14,835,046)
Sale/Disposal (76,724) (100,854) (604,989) (22,213) (114,292) (919,072)
Impairment - (3,992) (211,299) - (34) (215,325)
Others (40,829) (224,567) (653,008) (343,098) 116,833 (1,144,669)
Balance at December 31, 2012 ￦7,152,141 ￦13,008,839 ￦38,046,176 ￦8,492,885 ￦1,784,702 ￦68,484,743
Acquisition cost 7,152,141 19,624,030 110,034,355 8,492,885 5,011,914 150,315,325
Accumulated depreciation and
impairment - (6,615,191) (71,988,179) - (3,227,212) (81,830,582)
(*) The capitalized borrowing costs are ￦36,129 million and the interest rate used to calculate the borrowing costs eligible for capitalization is 2.50%.
(In millions of Korean won)
2011
Land Buildings and
Structures
Machinery and
Equipment
Construction
-In-Progress/
Machinery-
In-Transit
Others Total
Balance at January 1, 2011 ￦6,631,392 ￦10,312,316 ￦26,474,573 ￦8,243,827 ￦1,302,486 ￦52,964,594
Acquisition cost 6,631,392 15,055,715 81,456,534 8,243,827 4,147,859 115,535,327
Accumulated depreciation
impairment - (4,743,399) (54,981,961) - (2,845,373) (62,570,733)
Acquisition and capital expense (*) 553,058 3,443,087 18,596,927 (966,244) 1,046,373 22,673,201
Business combinations 53,771 55,605 5,522 451 8,620 123,969
Depreciation - (980,863) (11,244,032) - (709,379) (12,934,274)
Sale/Disposal (22,394) (49,794) (376,727) - (83,507) (532,422)
Impairment - (4,923) (81,641) - (55) (86,619)
Others (1,093) 3,332 78,598 (295,561) 50,226 (164,498)
Balance at December 31, 2011 ￦7,214,734 ￦12,778,760 ￦33,453,220 ￦6,982,473 ￦1,614,764 ￦62,043,951
Acquisition cost 7,214,734 18,472,852 96,618,176 6,982,473 4,683,845 133,972,080
Accumulated depreciation and
impairment - (5,694,092) (63,164,956) - (3,069,081) (71,928,129)
(*) The capitalized borrowing costs are ￦46,863 million and the interest rate used to calculate the borrowing costs eligible for capitalization is 4.35%.
(B) Details of property, plant and equipment’s depreciation by line item as of December 31, 2012 and 2011, are as follows:
(In millions of Korean won)
2012 2011
Cost of sales ￦13,666,700 ￦11,945,495
Selling, general and administrative expenses 442,080 368,123
Research and development expenses 726,266 620,656
￦14,835,046 ￦12,934,274
14. Intangible Assets
(A) Changes in intangible assets for the years ended December 31, 2012 and 2011, are as follows:
(In millions of Korean won)
2012
Intellectual
property rights
Capitalized
cost Membership Goodwill Others Total
At January 1, 2012 ￦983,802 ￦473,024 ￦197,957 ￦523,409 ￦1,177,044 ￦3,355,236
Internally generated (development costs) - 359,639 - - - 359,639
External acquisition 227,538 - 9,520 - 64,832 301,890
Business Combinations 163,164 - 3,670 259,961 71,917 498,712
Amortization (169,668) (229,186) - - (388,116) (786,970)
Sale/Disposal (13,123) - (39,095) - (980) (53,198)
Impairment (124) (1,203) - (204,746) (10,717) (216,790)
Others (5,556) -(1,209) (4,779) 282,730 271,186
Balance at December 31, 2012 ￦1,186,033 ￦602,274 ￦170,843 ￦573,845 ￦1,196,710 ￦3,729,705
(In millions of Korean won)
2011
Intellectual
property rights
Capitalized
cost Membership Goodwill Others Total
At January 1, 2011 ￦601,882 ￦334,617 ￦191,431 ￦571,412 ￦1,080,097 ￦2,779,439
Internally generated (development costs) - 331,576 - - - 331,576
External acquisition 260,399 - 3,494 - 68,209 332,102
Business Combinations 234,644 - - 135,118 181,455 551,217
Amortization (125,636) (193,169) - - (338,985) (657,790)
Sale/Disposal (18,927) - (93) - (5,109) (24,129)
Impairment (85) - - (183,145) (236) (183,466)
Others 31,525 -3,125 24 191,613 226,287
Balance at December 31, 2011 ￦983,802 ￦473,024 ￦197,957 ￦523,409 ￦1,177,044 ￦3,355,236
(B) Goodwill
Goodwill is allocated to Cash-Generating Units at the end of the reporting period, and consists of the following:
(In millions of Korean won)
2012 2011
S. LSI business ￦112,723 ￦-
Memory business 74,995 39,883
Health care equipment business 89,258 80,799
Digital Imaging business 82,599 287,199
LCD business 80,299 80,299
LED business 79,277 -
Others 54,694 35,229
Total ￦573,845 ￦523,409
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