(1)Details of revenue from contracts with customers based on the service contract type and the timing of satisfaction of performance obligations are as follows:


	2024		2023		2022
	(In millions of Korean won)
Service contract
Micro-transaction revenue
Online game	₩	61,425	₩	70,566	₩	80,147
Mobile game	348,526		568,665		261,622
	409,951		639,231		341,769
Royalties and license fees
Online game	15,564		10,451		9,109
Mobile game	57,150		60,939		97,150
	72,714		71,390		106,259

Others	18,180		14,895		15,590
	500,845		725,516		463,618
Timing of satisfaction of performance obligations
At a point in time	111		119		25
Over time	500,734		725,397		463,593
	₩	500,845	₩	725,516	₩	463,618

(2)Accounts receivables, incremental costs of obtaining a contract, and contract liabilities related to contracts with customers as of December 31, 2024 and 2023 are as follows:


	2024		2023
	(In millions of Korean won)
Accounts receivable	₩	81,152	₩	71,213
Incremental costs of obtaining a contract (Prepaid expenses)	2,386		1,557
Contract liabilities (Deferred revenue)	29,332		19,875
Micro-transaction revenue	25,290		17,159
Royalties and license fees	4,037		2,426
Other	5		290

(3)The amount of revenue recognized from previous period’s contract liabilities satisfied during the years ended December 31, 2024 and 2023 are Won 17,159 million and Won 16,788 million in Micro-transaction revenue; Won

641 million and Won 71 million in Royalties and license fees and Won 290 million and Won 1,685 million in Website and application development, respectively.

(4)Transaction price allocated to unsatisfied performance obligations as of December 31, 2024, 2023 and 2022 are as follows:


	2024		2023		2022
	(In millions of Korean won)
Micro-transaction revenue
Online game	₩	10,822	₩	10,216	₩	9,918
Mobile game	14,468		6,943		6,869
	25,290		17,159		16,787
Royalties and license fees
Online game	448		164		49
Mobile game	3,589		2,262		52
	4,037		2,426		101

Others	5		290		1,686
Total	₩	29,332	₩	19,875	₩	18,574

The Group’s management expects to recognize 91.2% (Won 26,761 million) of the transaction price allocated to contracts that have not been performed as of December 31, 2024 as revenue within 12 months. The remaining 8.8% (Won 2,571 million) is expected to be recognized as revenue thereafter. The amounts disclosed above do not include variable consideration which is constrained.

(5)Details of incremental costs of obtaining a contract recognized as assets as of and for the years ended December 31, 2024 and 2023 are as follows:


	December 31, 2024		December 31, 2023
	(In millions of Korean won)
Capitalized platform processing fee	₩	2,386	₩	1,557

Details of incremental costs of obtaining a contract recognized as cost of revenues as of December 31, 2024, 2023 and 2022 are as follows:


	2024		2023		2022
	(In millions of Korean won)
Incremental costs of obtaining a contract recognized as cost of revenues	₩	1,557	₩	1,722	₩	861