Changes in provisions for the years ended December 31, 2018 and 2017 are as follows:


(In millions of won)
	2018																			As of December 31, 2018
	Beginning balance		Impact of adopting IFRS 15			Increase		Utilization			Reversal			Other		Business Combination		Ending balance		Current		Non-current
Provision for installment of handset subsidy	￦	3,874		—			—		(1,075	)		(2,799	)		—		—		—		—		—
Provision for restoration(*1)		73,267		—			6,684		(1,788	)		(765	)		2		341		77,741		47,293		30,448
Emission allowance(*2)		4,650		—			2,228		(1,334	)		(3,306	)		—		—		2,238		2,238		—
Other provisions(*3)		2,935		(215	)		110,628		(15,176	)		(272	)		—		9,329		107,229		38,462		68,767

	￦	84,726		(215	)		119,540		(19,373	)		(7,142	)		2		9,670		187,208		87,993		99,215


(In millions of won)
	2017														As of December 31, 2017
	Beginning balance		Increase		Utilization			Reversal			Other		Ending balance		Current		Non-current
Provision for installment of handset subsidy	￦	24,710		2		(8,898	)		(11,940	)		—		3,874		3,874		—
Provision for restoration(*1)		64,679		12,066		(2,517	)		(1,006	)		45		73,267		40,598		32,669
Emission allowance(*2)		2,788		4,663		(518	)		(2,283	)		—		4,650		4,650		—
Other provisions		5,740		952		(3,757	)		—			—		2,935		2,935		—

	￦	97,917		17,683		(15,690	)		(15,229	)		45		84,726		52,057		32,669

(*1)

In the course of the Group’s activities, base station and other assets are installed on leased premises which are expected to have costs associated with restoring the premises to their original conditions where these assets are situated upon ceasing their use on those premises. The associated cash outflows, which are long-term in nature, are generally expected to occur at the dates of the termination of lease contracts to which the assets relate. These restoration costs are calculated on the basis of the identified costs for the current financial year, extrapolated into the future based on management’s best estimates of future trends in prices, inflation, and other factors, and are discounted to present value at a risk-adjusted rate specifically applicable to the liability. Forecasts of estimated future cash outflows are revised in light of future changes in business conditions or technological requirements. The Group records these restoration costs as property and equipment and subsequently expenses them using the straight-line method over the asset’s useful life, and records the accretion of the liability as a charge to finance costs.

(*2)	The Group recognizes estimated future payment for the number of emission certificates required to settle the Group’s obligation exceeding the actual number of certificates on hand as emission allowances according to the Act on Allocation and Trading of Greenhouse Gas Emission Permits.

(*3)	￦36,844 million of current provisions and ￦57,310 million of non-current provisions are included in the other provisions relating to SK Planet Co., Ltd.’s onerous contracts. (See note 39)