The changes in the amount of evaluation tools are as follows:
December 31, | ||||
2016 | 2017 | |||
At cost | ||||
Balance at beginning of year | 38,631 | 49,040 | ||
Evaluation tools shipped | 28,490 | 25,082 | ||
Evaluation tools sold | (22,038) | (24,770) | ||
Reclassification from assets under construction | 1,633 | – | ||
Foreign currency translation effect | 2,325 | (4,938) | ||
Balance at end of year | 49,040 | 44,414 | ||
Accumulated depreciation and impairment | ||||
Balance at beginning of year | (9,632) | (12,446) | ||
Depreciation for the year | (8,902) | (8,224) | ||
Impairment charges | – | – | ||
Evaluation tools sold | 6,605 | 4,621 | ||
Foreign currency translation effect | (518) | 1,345 | ||
Balance at end of year | (12,446) | (14,704) | ||
Carrying amount at beginning of year | 28,999 | 36,594 | ||
Carrying amount at end of year | 36,594 | 29,710 |
Useful lives in years: | 5 |