Notes to the Consolidated Financial Statements 合併財務報表附註 The University of Hong Kong 香港大學 29 主要會計政策－續 (h) 物業、機器及設備－續 (iii) 機器及設備－續 物業、機器及設備以直線法按其預計之 使用年限將其成本值減累積減值虧損撇 銷，其所採用之預計使用年限如下： 校舍 五十年 租賃物業裝修 七年或租賃期，以較短者作準 裝修及設備 五年或項目壽命，以較短者作準 圖書館藏書 五年 於每個結算日，評估該等資產之剩餘價 值及使用年限有否變動，並作合適調 整。如該資產出現減值，則估算其可收 回價值，及將減值虧損入賬以將資產減 至其可收回價值。 (iv) 出售盈虧 出售物業、機器及設備之收益或虧損乃 出售所得的收入淨額與其賬面金額和有 關的儲備之差額，並於合併綜合收益表 入賬。 (i) 無形資產 購入的電腦軟件程式按購入和達致使用該特 定軟件而產生的成本為基準作資本化處理。 此等成本按其估計可使用年期分五年攤銷。 與維護電腦軟件程式有關的成本在產生時確 認為費用支出。 系統發展工程指在電腦軟件程式開發中之成 本，而管理層有意在工程完成後持有此等軟 件程式作無形資產。此等軟件程式以成本值 列賬，包括發展費用，及屬於發展項目之其 他直接成本，扣除任何累積減值虧損。發展 工程因未投入使用，故無攤銷準備。 1. PRINCIPAL ACCOUNTING POLICIES – Cont’d (h) Property, Plant and Equipment – Cont’d (iii) Plant and equipment – Cont’d Plant and equipment are depreciated at their cost less accumulated impairment losses over their estimated useful lives on a straight-line basis. The estimated useful lives of each category of property, plant and equipment are as follows: Buildings 50 years Leasehold improvements the shorter of 7 years and the lease term Fixtures and equipment the shorter of 5 years and the project lives Library books 5 years The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each statement of financial position date. An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount. (iv) Gain or loss on disposal The gain or loss on disposal of property, plant and equipment is the difference between the net sales proceeds and the carrying amount of the relevant asset, and is recognised in the consolidated statement of comprehensive income. (i) Intangible Assets Acquired computer software programmes are capitalised on the basis of the costs incurred to acquire and bring to use the specific software. These costs are amortised over their estimated useful lives of 5 years. Costs associated with maintaining computer software programmes are recognised as an expense as incurred. Development in progress represents costs incurred on computer software has not been completed and which upon completion, management intends to hold for use as intangible assets. Such software is carried at cost which include development expenditure incurred and other direct costs attributable to the development less any accumulated impairment losses. No amortisation is provided for development in progress since it is not in use.
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