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Hong Kong Cyberport Management Company Limited
Annual Report 2014/15
92
Notes to the Financial Statements
財務報表附註
Page 92
2 Significant accounting policies
(continued)
(c) Property, plant and equipment
Property, plant and equipment are stated at historical
cost less accumulated depreciation and impairment
losses. Historical cost includes expenditure that is directly
attributable to the acquisition of the items.
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 Company and the
cost of the item can be measured reliably. All other repairs
and maintenance are expensed in the statement of
comprehensive income during the financial period in
which they are incurred.
Depreciation of property, plant and equipment is
calculated using the straight-line method to allocate their
cost to their residual values over their estimated useful
lives. The principal annual rates in use are as follows:
2
主要會計政策
（續）
(c)
物業、機器及設備
物業、機器及設備按歷史成本減累計折舊
和減值虧損列賬。歷史成本包括收購該等
資產直接應佔之開支。
其後與該資產相關之成本，只在可能為本
公司帶來未來經濟效益，並能可靠地計算
出項目成本之情況下，才會包括在資產之
賬面值或確認為獨立資產（按適用）。所有
其他維修及保養開支均於其產生之財政期
間內於全面收益表內支銷。
物業、機器及設備的折舊採用直線法計
算，用以將其成本按其估計可使用年期分
攤至其剩餘價值。計算折舊時所採用之主
要年率如下：
Over the period
Buildings
of the lease
樓宇
按租約年期
Building services and support facilities
10%
樓宇服務與支援設施
Information technology facilities
20%
資訊科技設施
Centres equipment
20%–33
1
/
3
%
中心設備
Leasehold improvements
10%
租賃物改良工程
Furniture and equipment
10%–20%
傢俬及設備
Motor vehicles
20%
車輛
The assets’ residual values and useful lives are reviewed,
資產之剩餘價值及可使用年期在每個結算
and adjusted if appropriate, at the end of each reporting
日進行檢討，並在適當時調整。
period.