| 13. | Inventories |
Inventories as of December 31, 2016 and 2017 are as follows:
| 2016 | ||||||||||||||||
| Acquisition cost | Valuation allowance | Book value | ||||||||||||||
| In millions of won | ||||||||||||||||
|
Raw materials |
￦ | 3,182,711 | (1,323 | ) | 3,181,388 | |||||||||||
|
Merchandise |
20 | — | 20 | |||||||||||||
|
Work-in-progress |
118,640 | — | 118,640 | |||||||||||||
|
Finished goods |
57,659 | — | 57,659 | |||||||||||||
|
Supplies |
1,289,160 | (4,553 | ) | 1,284,607 | ||||||||||||
|
Inventories in transit |
827,437 | — | 827,437 | |||||||||||||
|
Other inventories |
9,692 | — | 9,692 | |||||||||||||
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| ￦ | 5,485,319 | (5,876 | ) | 5,479,443 | ||||||||||||
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| 2017 | ||||||||||||||||
| Acquisition cost | Valuation allowance | Book value | ||||||||||||||
| In millions of won | ||||||||||||||||
|
Raw materials |
￦ | 3,528,835 | (2,829 | ) | 3,526,006 | |||||||||||
|
Merchandise |
107 | — | 107 | |||||||||||||
|
Work-in-progress |
138,709 | (1,028 | ) | 137,681 | ||||||||||||
|
Finished goods |
72,923 | (1,517 | ) | 71,406 | ||||||||||||
|
Supplies |
1,581,661 | (3,940 | ) | 1,577,721 | ||||||||||||
|
Inventories in transit |
679,358 | — | 679,358 | |||||||||||||
|
Other inventories |
9,807 | — | 9,807 | |||||||||||||
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| ￦ | 6,011,400 | (9,314 | ) | 6,002,086 | ||||||||||||
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The allowance for loss on inventory valuation due to decrease in the net realizable value of inventory added to cost of sales was ￦533 million for the year ended December 31, 2015. The reversals of the allowance for loss on inventory valuation due to increase in the net realizable value of inventory deducted from cost of sales were ￦2,473 million and ￦437 million for the years ended December 31, 2016 and 2017, respectively.
The amounts of loss from inventory valuation included in other gains or losses for the years ended December 31, 2015, 2016 and 2017 were ￦1,318 million, ￦2,683 million and ￦3,875 million, respectively.