(a) Changes in intangible assets for the year ended December 31, 2017 are as follows:


(In millions of won)	Intellectual property rights			Software			Member- ships			Development costs			Construction- in-progress (software)			Customer relationships			Technology			*Good-will(2)**			Others *(3)**			Total
Acquisition cost as of January 1, 2017	W	904,664			806,835			51,564			1,433,791			18,738			59,176			11,074			110,072			13,077			3,408,991
Accumulated amortization as of January 1, 2017		(618,398	)		(661,063	)		—			(1,177,451	)		—			(26,678	)		(7,382	)		—			(13,071	)		(2,504,043	)
Accumulated impairment loss as of January 1, 2017		—			—			(10,011	)		—			—			—			—			—			—			(10,011	)

Book value as of January 1, 2017	W	286,266			145,772			41,553			256,340			18,738			32,498			3,692			110,072			6			894,937
Additions - internally developed		—			—			—			336,207			—			—			—			—			—			336,207
Additions - external purchases		22,746			—			4,819			—			108,761			—			—			—			—			136,326
Amortization(*1)		(42,195	)		(78,939	)		—			(295,787	)		—			(4,659	)		(1,108	)		—			(5	)		(422,693	)
Disposals		(4	)		—			(1,392	)		—			—			—			—			—			—			(1,396	)
Impairment loss		—			—			(1,809	)		—			—			—			—			—			—			(1,809	)
Reversal of impairment loss		—			—			35			—			—			—			—			—			—			35
Transfer from construction-in-progress		—			98,989			—			—			(98,989	)		—			—			(3,218	)		—			(3,218	)
Effect of movements in exchange rates		(19,847	)		(4,332	)		(6	)		—			2,423			—			—			(3,806	)		—			(25,568	)

Book value as of December 31, 2017	W	246,966			161,490			43,200			296,760			30,933			27,839			2,584			103,048			1			912,821

Acquisition cost as of December 31, 2017	W	895,721			898,278			54,985			1,769,998			30,933			59,176			11,074			103,048			13,077			3,836,290

Accumulated amortization as of December 31, 2017	W	(648,755	)		(736,788	)		—			(1,473,238	)		—			(31,337	)		(8,490	)		—			(13,076	)		(2,911,684	)

Accumulated impairment loss as of December 31, 2017	W	—			—			(11,785	)		—			—			—			—			—			—			(11,785	)

(*1)	The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*2)	As of December 31, 2017, the book value of goodwill decreased by W3,218 million as the Group completed the fair value measurement of land use right, acquired from business combination during the year ended December 31, 2016.

(*3)	Others mainly consist of rights to use electricity and gas supply facilities.

(b) Changes in intangible assets for the year ended December 31, 2018 are as follows:


(In millions of won)	Intellectual property rights			Software			Member- ships			Development costs			Construction- in-progress (software)			Customer relationships			Technology			Good- will		Others *(2)**			Total
Acquisition cost as of January 1, 2018	W	895,721			898,278			54,985			1,769,998			30,933			59,176			11,074			103,048		13,077			3,836,290
Accumulated amortization as of January 1, 2018		(648,755	)		(736,788	)		—			(1,473,238	)		—			(31,337	)		(8,490	)		—		(13,076	)		(2,911,684	)
Accumulated impairment loss as of January 1, 2018		—			—			(11,785	)		—			—			—			—			—		—			(11,785	)

Book value as of January 1, 2018	W	246,966			161,490			43,200			296,760			30,933			27,839			2,584			103,048		1			912,821
Additions - internally developed		—			—			—			372,835			—			—			—			—		—			372,835
Additions - external purchases		24,596			—			2,844			—			100,820			—			—			—		—			128,260
Amortization(*1)		(43,437	)		(80,159	)		—			(302,685	)		—			(3,517	)		(1,107	)		—		(1	)		(430,906	)
Disposals		—			—			(721	)		—			—			—			—			—		—			(721	)
Impairment loss		—			—			(82	)		—			—			—			—			—		—			(82	)
Reversal of impairment loss		—			—			348			—			—			—			—			—		—			348
Transfer from construction-in-progress		—			95,028			449			—			(95,028	)		—			—			—		—			449
Effect of movements in exchange rates		1,896			1,240			1			—			238			—			—			1,263		—			4,638

Book value as of December 31, 2018	W	230,021			177,599			46,039			366,910			36,963			24,322			1,477			104,311		—			987,642

Acquisition cost as of December 31, 2018	W	926,969			992,139			57,560			2,142,832			36,963			59,176			11,075			104,311		13,077			4,344,102

Accumulated amortization as of December 31, 2018	W	(696,948	)		(814,540	)		—			(1,775,922	)		—			(34,854	)		(9,598	)		—		(13,077	)		(3,344,939	)

Accumulated impairment loss as of December 31, 2018	W	—			—			(11,521	)		—			—			—			—			—		—			(11,521	)

(*1)	The Group has classified the amortization as manufacturing overhead costs, selling expenses, administrative expenses and research and development expenses.

(*2)	Others mainly consist of rights to use electricity and gas supply facilities.