Page 74 - Hospital Authority Annual Report 2019-2020

NOTES TO THE FINANCIAL 財務報表附註
STATEMENTS

2. Principal accounting policies (Continued) 2. 主要會計政策 （續）

(g) Property, plant and equipment (Continued) （g） 物業、機器及設備 （續）

(iv) The cost of assets acquired and the fair value of donated assets （iv） 集團所取得的資產的成本或捐贈資產的
received by the Group are depreciated using the straight-line 公允價值的折舊，是按資產的預計可使
method over the expected useful lives of the assets as follows: 用年期以直線法如下計算：

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
Buildings 20 - 50 years 年
建築物
Furniture, fixtures and equipment 3 - 10 years 年
家具、固定裝置及設備
Motor vehicles 5 - 7 years 年
汽車
Computer equipment 3 - 6 years 年
電腦設備

(v) The residual values and useful lives of assets are reviewed and （v） 如有需要，資產的剩餘價值及可使用年
adjusted, if appropriate, at each reporting date. 期會在報告日作檢討及修訂。

(vi) The gain or loss arising from disposal or retirement of an （vi） 資產出售或不再使用所產生之盈虧以其
asset is determined as the difference between the proceeds 出售價及資產之賬面價值之差額計入收
and the carrying amount of the asset and is recognised in the 支結算表內。
statement of income and expenditure.

(vii) Capital expenditure in progress is not depreciated until the （vii） 未完成的資本開支在資產啟用前不提
asset is placed into commission. 折舊。

(h) Intangible assets （h） 無形資產

Computer software and systems including related development 可帶來經濟效益的電腦軟件及系統與相關開
costs, which give rise to economic benefits are capitalised as 發費用，已資本化列為無形資產，並視乎是
intangible assets and the corresponding amounts are recognised 政府撥款或捐贈而將相應款額在遞延收益 —
as deferred income – capital subventions and capital donations 資本補助及資本捐贈確認。無形資產乃按成
for capital expenditure funded by the Government and donations 本值減累積攤銷列出，以及按資產一至三年
respectively. Intangible assets are stated at cost less any 的預計可使用年期以直線法計算攤銷。
accumulated amortisation and impairment and are amortised
on a straight line basis over the estimated useful lives of one to
three years.

72 Hospital Authority Annual Report 醫院管理局年報 2019-2020