
	December 31, 2024
	Acquisition price		Accumulated depreciation		Book amount
	(In millions of Korean won)
Computer and other equipment	₩	7,360	₩	(5,966)	₩	1,394
Furniture and fixture	1,845		(1,625)		220
Construction In Progress	—		—		—
Vehicle	9		(9)		—
Leasehold improvements	3,528		(2,349)		1,179
Right-of-use assets	13,087		(5,923)		7,164
Total	₩	25,829	₩	(15,872)	₩	9,957


	December 31, 2023
	Acquisition price		Accumulated depreciation		Book amount
	(In millions of Korean won)
Computer and other equipment	₩	7,186	₩	(5,650)	₩	1,536
Furniture and fixture	1,887		(1,620)		267
Construction in progress	1,209		—		1,209
Vehicle	9		(8)		1
Leasehold improvements	2,172		(1,655)		517
Right-of-use assets	15,514		(8,893)		6,621
Total	₩	27,977	₩	(17,826)	₩	10,151


	2024
	Computer and other equipment		Furniture and fixture		Construction in progress		Vehicle		Leasehold improvements		Right-of- use assets		Total
	(In millions of Korean won)
Beginning balance	₩	1,536	₩	267	₩	1,209	₩	1	₩	517	₩	6,621	₩	10,151
Lease	—		—		—		—		—		131		131
Acquisitions/Capital expenditure	475		130		—		—		11		4,781		5,397
Depreciation	(650)		(180)		—		(1)		(639)		(4,553)		(6,023)
Disposals/Disposition/Removals	—		—		—		—		—		—		—
Reclassification	—		—		(1,291)		—		1,291		—		—
Foreign exchange differences	33		3		82		—		(1)		184		301
Ending balance	₩	1,394	₩	220	₩	—	₩	—	₩	1,179	₩	7,164	₩	9,957


	2023
	Computer and other equipment		Furniture and fixture		Construction in progress		Vehicle		Leasehold improvements		Right-of- use assets		Total
	(In millions of Korean won)
Beginning balance	₩	1,113	₩	338	₩	—	₩	4	₩	727	₩	5,958	₩	8,140
Leases	—		—		—		—		—		261		261
Acquisitions/Capital expenditure	1,065		105		1,209		—		82		4,443		6,904
Depreciation	(656)		(177)		—		(3)		(300)		(4,116)		(5,252)
Disposals/Disposition/Removals	—		(1)		—		—		—		—		(1)
Reclassification	(1)		1		—		—		—		—		—
Foreign exchange differences	15		1		—		—		8		75		99
Ending balance	₩	1,536	₩	267	₩	1,209	₩	1	₩	517	₩	6,621	₩	10,151


	2022
	Computer and other equipment		Furniture and fixture		Construction in progress		Vehicle		Leasehold improvements		Right-of-use assets		Total
	(In millions of Korean won)
Beginning balance	₩	1,455	₩	380	₩	—	₩	6	₩	757	₩	8,740	₩	11,338
Leases	—		—		—		—		—		(64)		(64)
Acquisitions/Capital expenditure	307		181		—		—		252		1,209		1,949
Depreciation	(657)		(222)		—		(2)		(266)		(3,998)		(5,145)
Disposals/Disposition/Removals	(1)		(2)		—		—		(10)		(45)		(58)
Reclassification	(6)		6		—		—		—		—		—
Foreign exchange differences	15		(5)		—		—		(6)		116		120
Ending balance	₩	1,113	₩	338	₩	—	₩	4	₩	727	₩	5,958	₩	8,140

(3)Classification of depreciation expenses in the statements of comprehensive income for the years ended December 31, 2024, 2023 and 2022 are as follows:


	2024		2023		2022
	(In millions of Korean won)
Cost of revenues	₩	1,750	₩	1,853	₩	2,028
Selling, general and administrative expenses	4,240		3,369		2,976
Research and development	33		30		141
Total	₩	6,023	₩	5,252	₩	5,145

(4)As of the end of the reporting period, there are no property and equipment that are pledged as collateral for the Group’s debts.