Page 86 - Hospital Authority Annual Report 2016-2017
P. 86
Independent Auditor’s Report and Audited Financial Statements 獨立核數師報告及經審查的財務報表
Notes to the Financial Statements 財務報表附註
2. Principal accounting policies (Continued) 2. 主要會計政策（續）
(h) Depreciation （h） 折舊
Property, plant and equipment are stated at cost less any 物業、機器及設備乃按成本值減任何累積折
accumulated depreciation and impairment. Additions represent 舊及減值入賬。年內增加代表某項資產新加
new or replacement of specific components of an asset. An asset’s 或更換的組件。若資產的賬面價值高於估計
carrying value is written down immediately to its recoverable 可收回價值，其賬面價值會即時減至為可收
amount if the asset’s carrying amount is greater than its estimated 回價值。
recoverable amount.
The historical cost of assets acquired and the value of donated 集團自一九九一年十二月一日起所取得的資
assets received by the Group since 1 December 1991 are 產的原值成本或捐贈資產的價值，是按資產
depreciated using the straight-line method over the expected 的預計可使用年期以直線法計算折舊如下：
useful lives of the assets as follows:
Leasehold improvements Over the life of the lease to which the improvement relates
租賃物業裝修 根據租賃之年期
20 - 50 years 年
Buildings
建築物 3 - 10 years 年
Furniture, fixtures and equipment 5 - 7 years 年
家具、固定裝置及設備
3 - 6 years 年
Motor vehicles
汽車
Computer equipment
電腦設備
The residual values and useful lives of assets are reviewed and 如有需要，資產的剩餘價值及可使用年期會
adjusted, if appropriate, at each reporting date. 在報告日作檢討及修訂。
The gain or loss arising from disposal or retirement of an asset 資產出售或不再使用所產生之盈虧以其出售
is determined as the difference between the proceeds and the 價及資產之賬面價值之差額計入收支結算
carrying amount of the asset and is recognised in the statement of 表內。
income and expenditure.
Capital expenditure in progress is not depreciated until the asset is 未完成的資本開支在資產啟用前不提折舊。
placed into commission.
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