Notes to the Consolidated Financial Statements 合併財務報表附註 2023 Financial Report 二零二三財務報告 28 主要會計政策－續 (h) 物業、機器及設備 (i) 物業 校舍以歷史成本值減除累積折舊及減值 虧損後列值。成本值包括購置校舍時之 相關開支。 如若大修及翻新可顯著增加校舍之總面 積、延長其可用年期或提高校舍之經濟 利益，其成本亦撥充資本及按照本機構 的估計可用年期計算折舊。否則，其大 修及翻新的成本均於發生年度中在合併 綜合收益表中支銷。 (ii) 在建工程 在建工程指在興建中的校舍之成本，而 管理層有意在工程完成後持有此等物業 作物業、機器及設備用途。此等物業以 成本值列賬，包括發展與建築費用，及 屬於發展項目之其他直接成本，扣除任 何累積減值虧損。在建工程因未投入使 用，故無折舊準備。但在收到香港特別 行政區政府發出之佔用許可證時，該校 舍之成本即撥歸適當的物業、機器及設 備項目，並相應計算折舊。 (iii) 機器及設備 機器及設備均按歷史成本減折舊總額及 累計減值虧損列值。歷史成本值包括購 入該項目之直接費用。 如未來經濟效益很可能流入本機構而項 目成本可能計量時，與已確認固定資產 有關的其後支出便會加入資產的賬面金 額，或確認為一項獨立資產。所有其他 維修及保養支出則在產生的期間於合併 綜合收益表內確認為支出。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (h) Property, Plant and Equipment (i) Property Buildings are stated at historical cost less accumulated depreciation and impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the buildings. Major repairs and refurbishments are expensed as incurred unless they substantially add to the total area of the building, prolong its useful life or improve the economic benefits of the building in which case they are capitalised and depreciated over their estimated useful lives to the Group. (ii) Construction in progress Construction in progress represents costs incurred on buildings where construction work has not been completed and which, upon completion, management intends to hold for use as property, plant and equipment. These properties are carried at cost which includes development and construction expenditure incurred and other direct costs attributable to the development less any accumulated impairment losses. No depreciation is provided for construction in progress since it is not in use. Upon receipt of the occupation permit issued by the Hong Kong SAR Government, the construction costs are transferred to the appropriate property, plant and equipment category and depreciated accordingly. (iii) Plant and equipment Plant and equipment are stated at historical cost less accumulated depreciation and accumulated impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the assets. Subsequent costs are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. All other repairs and maintenance costs are expensed in the consolidated statement of comprehensive income during the financial period in which they are incurred.
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