Page 138 - Demo

- 13 -- 10 -2 %u91cd%u5927%u6703%u8a08%u653f%u7b56(%u7e8c) 2 MATERIAL ACCOUNTING POLICIES (Continued)(c) %u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099(%u7e8c) (c) Property, plant and equipment (Continued)(i) %u6a13%u5b87%u53ca%u6539%u5584%u5de5%u7a0b(%u7e8c) (i) Buildings and improvement works (Continued)%u6bcf%u9805%u50f9%u503c 50 %u842c%u6e2f%u5143%u6216%u4ee5%u4e0a%u7684%u6a13%u5b87%u53ca%u6539%u5584%u5de5%u7a0b%u5747%u6703%u6309%u4ee5%u4e0b%u57fa%u6e96%u78ba%u8a8d%u70ba%u8cc7%u7522%uff1a%u300c%u623f%u59d4%u6703%u5c4b%u90a8%u300d%u3001%u300c%u5c45%u5c4b%u8a08%u5283(%u975e%u4f4f%u5b85)%u300d%u3001%u300c%u7e3d%u90e8%u300d%u53ca%u300c%u4e2d%u8f49%u623f%u5c4b%u300d%uff0d %u6309%u623f%u59d4%u6703%u7684%u6210%u672c%u50f9%u8a18%u5e33%uff1b%u4ee5%u53ca%u300c%u5f99%u7f6e%u5c4b%u90a8%u300d%uff0d %u4ee5%u524d%u6b78%u985e%u70ba%u7b2c%u4e00%u3001%u4e8c%u548c%u4e09%u578b%u7684%u5c4b%u90a8%u53ca%u5de5%u5ee0%u5927%u5ec8(1973 %u5e74 3 %u6708 31 %u65e5%u5f8c%u843d%u6210%u7684%u5de5%u5ee0%u5927%u5ec8%u9664%u5916 ) %uff0c%u50f9%u503c%u70ba%u96f6%uff1b%u5176%u4ed6%u57281973 %u5e74 4 %u6708 1 %u65e5%u524d%u843d%u6210%u7684%u5c4b%u90a8%uff0c%u6309%u76f8%u7b49%u65bc1973 %u5e74 3 %u6708 31 %u65e5%u7684%u6298%u9918%u50f9%u503c%u7684%u63a8%u5b9a%u6210%u672c%u50f9%u8a18%u5e33%uff1b%u800c%u5728 1973 %u5e74 3 %u6708 31 %u65e5%u5f8c%u843d%u6210%u7684%u5c4b%u90a8%uff0c%u5247%u6309%u623f%u59d4%u6703%u7684%u6210%u672c%u50f9%u8a18%u5e33%u3002Buildings and improvement works costing HK$500,000 or more each are recognised as assets on the following bases:%u2018HKHA%u2019, %u2018HOS(ND)%u2019, %u2018HO%u2019 and %u2018IH%u2019 - At cost to the Authority; and%u2018RD%u2019 - For those formerly classified as Marks I, II and III estates and factories (other than factories completed after 31 March 1973), at nil value; for other estates completed before 1 April 1973, at deemed cost equal to written down value at 31 March 1973; and for estates completed after 31 March 1973, at cost to the Authority.(ii) %u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099%u3001%u96fb%u5b50%u5668%u6750%u53ca%u6c7d%u8eca (ii) Computer systems and equipment, electronic equipment and motor vehicles%u6bcf%u9805%u50f9%u503c 50 %u842c%u6e2f%u5143%u6216%u4ee5%u4e0a%u7684%u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099(%u5305%u62ec%u786c%u4ef6%u548c%u8edf%u4ef6)%u3001%u96fb%u5b50%u5668%u6750%u53ca%u6c7d%u8eca%u6309%u6210%u672c%u50f9%u78ba%u8a8d%u70ba%u8cc7%u7522%u3002%u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099%u7684%u786c%u4ef6(%u5305%u62ec%u5176%u9644%u8a2d%u8edf%u4ef6)%u548c%u8edf%u4ef6%u7684%u6210%u672c%u6703%u5283%u5206%u4e26%u5206%u5225%u5728%u300c%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u300d%u548c%u300c%u7121%u5f62%u8cc7%u7522%u300d(%u9644%u8a3b 2(f))%u78ba%u8a8d%u3002Computer systems and equipment (including both hardware and software), electronic equipment and motor vehicles costing HK$500,000 or more each are recognised as assets at cost. For computer systems and equipment, the costs of the hardware (including its integrated software) and software are segregated and recognised under %u201cproperty, plant and equipment%u201d and %u201cintangible assets%u201d (Note 2(f)) respectively.%u65e5%u5f8c%u6bcf%u9805%u70ba%u6539%u5584%u73fe%u6709%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u800c%u6709%u7d93%u6fdf%u5229%u76ca%u6d41%u5165%u623f%u59d4%u6703%u7684 50 %u842c%u6e2f%u5143%u6216%u4ee5%u4e0a%u958b%u652f%uff0c%u5747%u6703%u8a18%u5165%u6709%u95dc%u8cc7%u7522%u7684%u5e33%u9762%u503c%uff0c%u60df%u6539%u5584%u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099%u7684%u6210%u672c%u4e0d%u53d7%u6b64 50 %u842c%u6e2f%u5143%u8cc7%u672c%u5316%u9580%u6abb%u6240%u9650%u3002%u4f86%u81ea%u5831%u92b7%u6216%u51fa%u552e%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u9805%u76ee%u7684%u6536%u76ca%u6216%u8667%u640d%uff0c%u4ee5%u51fa%u552e%u6709%u95dc%u9805%u76ee%u7684%u6de8%u6536%u76ca%u8207%u5e33%u9762%u503c%u7684%u5dee%u984d%u8a08%u7b97%uff0c%u4e26%u6703%u5728%u5831%u92b7%u6216%u51fa%u552e%u7576%u65e5%u65bc%u5168%u9762%u6536%u76ca%u8868%u78ba%u8a8d%u3002While each subsequent expenditure item of HK$500,000 or more for improvement of an existing item of property, plant and equipment is added to the carrying amount of the asset if future economic benefits will flow to the Authority, computer systems andequipment enhancement costs are not subject to the HK$500,000 capitalisation threshold.Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and its carrying amount and are recognised in the statement of comprehensive income on the date of retirement or disposal. (d) %u6298%u820a (d) Depreciation%u8a08%u7b97%u6298%u820a%u662f%u5c07%u4e00%u9805%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u7684%u6210%u672c%u50f9%u503c%u5728%u6e1b%u53bb%u5176%u4f30%u8a08%u5269%u9918%u50f9%u503c(%u5982%u6709%u7684%u8a71)%u5f8c%uff0c%u4ee5%u76f4%u7dda%u6cd5%u6309%u4e0b%u5217%u9810%u7b97%u53ef%u7528%u5e74%u671f%u6524%u92b7%uff1aDepreciation is calculated using the straight-line basis to allocate the cost of an item of property, plant and equipment, less its estimated residual value, if any, over its estimated useful life, as follows:%u9810%u8a08%u53ef%u7528%u5e74%u671f Expected useful life(i) %u6a13%u5b87 50 %u5e74 (i) Buildings 50 years(ii) %u6240%u6709%u6a13%u5b87%u6539%u5584%u5de5%u7a0b%u548c%u5176%u4ed6%u6539%u5584%u5de5%u7a0b%u6a13%u5b87%u5728%u6539%u5584%u5de5%u7a0b%u7ae3%u5de5%u5f8c%u7684%u9918%u4e0b%u4f7f%u7528%u5e74%u671f(ii) All building improvements and other improvement worksThe remaining life of the building upon completion of the improvement works(iii) %u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099%u53ca%u96fb%u5b50%u5668%u67505 %u5e74 (iii) Computer systems and equipment and electronic equipment5 years(iv) %u6c7d%u8eca 6 %u81f3 9 %u5e74 (iv) Motor vehicles 6 to 9 years(e) %u9032%u884c%u4e2d%u7684%u57fa%u672c%u5de5%u7a0b%uff0f%u8a08%u5283 (e) Capital works/projects in progress%u9019%u5305%u62ec%u7531%u623f%u5c4b%u5efa%u8a2d%u5de5%u7a0b%u57fa%u91d1%u548c%u767c%u5c55%u57fa%u91d1%u63d0%u4f9b%u8cc7%u91d1%uff0c%u4e26%u7528%u65bc%u8208%u5efa%u4e2d%u7684%u7269%u696d%u6216%u958b%u767c%u4e2d%u7684%u96fb%u8166%u7cfb%u7d71%u53ca%u8a2d%u5099%u3001%u6539%u5584%u5de5%u7a0b%u548c%u8cfc%u7f6e%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u7684%u8cbb%u7528%u3002%u57fa%u672c%u5de5%u7a0b%u5b8c%u6210%u5f8c%uff0c%u8a72%u8cbb%u7528%u4fbf%u6703%u91cd%u65b0%u6b78%u985e%u70ba%u300c%u7269%u696d%u3001%u6a5f%u5668%u53ca%u8a2d%u5099%u300d%u6216%u300c%u7121%u5f62%u8cc7%u7522%u300d%u7684%u9805%u76ee%u3002%u5c45%u5c4b%uff0f%u7da0%u7f6e%u5c45%u8a08%u5283(%u4f4f%u5b85)%u5de5%u7a0b%u5b8c%u7ae3%u5f8c%uff0c%u6709%u95dc%u8cbb%u7528%u6703%u8f49%u64a5%u81f3%u300c%u5b58%u8ca8%u300d%u3002%u6bcf%u9805%u8017%u8cc7%u5c11%u65bc 50 %u842c%u6e2f%u5143%u7684%u6539%u5584%u5de5%u7a0b%u8cbb%u7528%uff0c%u6703%u5728%u5176%u7522%u751f%u6642%u8a18%u5165%u5168%u9762%u6536%u76ca%u8868%u4f5c%u70ba%u958b%u652f%u3002This includes expenditure incurred on properties or computer systems and equipment under development, improvement works and acquisition of property, plant and equipment, and financed by the Housing Capital Works Fund and the Development Fund. When the capital works are completed, the costs are reclassified as items of %u201cproperty, plant and equipment%u201d or %u201cintangible assets%u201d. When the HOS/GSH(Domestic) projects are completed, the related costs are transferred to %u201cinventories%u201d. Expenditure on improvement works costing less than HK$500,000 each is expensed to the statement of comprehensive income when incurred.- 13 -