Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2018

Changes in Loss Allowance on Accounts Receivable - Trade Measured at Amortized Costs

(2)	Changes in the loss allowance on accounts receivable — trade measured at amortized costs during the years ended December 31, 2018 and 2017 are as follows:


(In millions of won)
	Beginning balance		Impact of adopting IFRS 9		Impairment		Write- offs(*)			Collection of receivables previously written-off		Business combination and others		Ending Balance
2018	￦	239,448		12,950		38,211		(46,616	)		13,455		2,709		260,157
2017		241,828		—		34,584		(52,897	)		15,933		—		239,448

(*)	The Group writes off the trade and other receivables when contractual payments are more than 5 years past due, or for reasons such as termination of operations or liquidation.

Summary of Loss Allowance on Accounts Receivable - Trade

(3)

The Group applies the practical expedient that allows the Group to estimate the loss allowance for accounts receivables — trade at an amount equal to the lifetime expected credit losses. The expected credit losses include the forward-looking information. To make the assessment, the Group uses its historical credit loss experience over the past three years and classified the accounts receivable — trade by their credit risk characteristics and days overdue. Details of loss allowance on accounts receivable — trade as of December 31, 2018 are as follows:


(In millions of won)
		Less than 6 months			6 months ~ 1 year			1 year ~ 3 years			More than 3 years
Telecommunications service revenue	Expected credit loss rate	￦	2.70	%		58.20	%		74.10	%		86.36	%
	Gross amount		1,135,441			48,796			125,181			31,547
	Loss allowance		30,628			28,401			92,753			27,244

Other revenue	Expected credit loss rate		1.18	%		35.47	%		40.03	%		68.44	%
	Gross amount		817,201			9,126			31,345			81,453
	Loss allowance		9,603			3,237			12,546			55,745