33 生產力局 獨立核數師報告及財務報告 HKPC INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2022-23 9. ACCOUNTS RECEIVABLE AND OTHER CURRENT ASSETS (continued) (a) Contract assets (continued) The expected timing of recovery of the contract assets at the reporting date is as follows: (b) Contract costs The capitalised contract costs are charged to the consolidated income and expenditure account on a systematic basis that is consistent with the pattern of the revenue to which the related cost is recognised, when the Group satisfies performance obligations of respective service contracts. 9. 應收賬款及其他流動資產（續） (a) 合約資產（續） 於報告日預計收回合同資產的時間如下： 集團 The Group 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 一年內 Within one year 80,001 45,462 第二年至第五年 2-5 years 17,515 40,052 合約資產總額 Total contract assets 97,516 85,514 生產力局 The Council 2023 2022 港幣千元 港幣千元 HK$’000 HK$’000 一年內 Within one year 79,800 45,452 第二年至第五年 2-5 years 17,514 40,052 合約資產總額 Total contract assets 97,314 85,504 (b) 合約成本 資本化之合約成本在本集團履行各項服務合同的履約 義務時，按照與確認相關成本的收入確認模式，計入 綜合收支賬目。
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