ৌਕజ
ڝڌ
ൗ
ᚃ
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
(Continued)
2.
˴
ࠅ
ึ
ࠇ
݁ഄ
（續）
(h)
折舊
（續）
The historical cost of assets acquired and the value of donated assets
received by the Group since 1 December 1991 are depreciated using the
straight-line method over the expected useful lives of the assets
as follows:
Leasehold improvements
租賃物業裝修
Over the life of the lease to which the improvement relates
根據租賃之年期
Buildings
建築物
20 - 50 years
年
Furniture, fixtures and equipment
家具、固定裝置及設備
3 - 10 years
年
Motor vehicles
汽車
5 - 7 years
年
Computer equipment
電腦設備
3 - 6 years
年
The residual values and useful lives of assets are reviewed and adjusted, if
appropriate, at each reporting date.
The gain or loss arising from disposal or retirement of an asset is
determined as the difference between the sales proceeds and the
carrying amount of the asset and is recognised in the statement of
income and expenditure.
Capital expenditure in progress is not depreciated until the asset is
placed into commission.
(i) Intangible assets
Computer software and systems including related development costs
costing HK$250,000 or more each, which give rise to economic benefits
are capitalised as intangible assets. Intangible assets are stated at cost less
any accumulated amortisation and impairment and are amortised on a
straight line basis over the estimated useful lives of one to three years.
集團自一九九一年十二月一日起所取得的資產的原值
成本或捐贈資產的價值，是按資產的預計可使用年期
以直線法計算折舊如下：
如有需要，資產的剩餘價值及可使用年期會在報告日
作檢討及修訂。
資產出售或不再使用所產生之盈虧以其出售價及資產
之賬面價值之差額計入收支結算表內。
未完成的資本開支在資產啟用前不提折舊。
(i)
無形資產
費用在港幣
25
萬元或以上可帶來經濟效益的電腦軟件
及系統連開發費用，已資本化列為無形資產。無形資
產乃按成本值減累積攤銷列出，以及按資產一至三年
的預計可使用年期以直線法計算攤銷。
2. Principal accounting policies
(Continued)
(h) Depreciation
(Continued)
106
Hospital Authority Annual Report 2013-2014
