Page 19 - Hong Kong Productivity Council Independent Auditor’s Report and Financial Statements 2024-25
P. 19
4. 會計政策（續） 4. MATERIAL ACCOUNTING POLICIES (Continued)
(b) 物業、廠房和設備 (b) Property, plant and equipment
物業、廠房及設備乃按成本減累計折舊及任何減值虧損 Property, plant and equipment are stated at cost less accumulated
列賬。 depreciation and impairment losses.
Depreciation is calculated to write off the cost of items of property,
物業、廠房和設備的折舊是將固定資產的成本減去任何估 plant and equipment, less their estimated residual value, if any, using
計剩餘價值，以下的估計可用年限內以直線法撇銷計算： the straight-line method over their estimated useful lives as follows:
香港生產力促進局大樓（「生產力大樓」） 50年 Hong Kong Productivity Council Building 50 years
("HKPC Building")
租賃樓宇改善工程 Leasehold improvements
‒ 辦公室 10年 - Office 10 years
‒ 非辦公室 3年 - Non-office 3 years
傢俱及設備 3至10年 Furniture and equipment 3 to 10 years
生產力局會每年審閱固定資產的可用年限和任何殘值。 Both the useful life of an asset and its residual value, if any, are
reviewed annually.
報廢或出售物業、廠房和設備所產生的收益或虧損是以 The gain or loss arising from the retirement or disposal of an item of
出售 所 得款 項淨額 與 該資 產的賬 面 金額 之間 的 差額釐 property, plant and equipment is determined as the difference
定，並於報廢或出售日在收支賬目中確認。 between the net disposal proceeds and the carrying amount of the
item and is recognised in the income and expenditure account on
the date of retirement or disposal.
(c) 無形資產 (c) Intangible assets
無形資產包括電腦軟件。所購入電腦軟件之成本按購入 Intangible assets mainly comprise computer software. Computer
及使用該特定軟件所產生的成本為基準資本化，並按成 software costs are capitalised on the basis of the costs incurred to
本減累計攤銷及減值虧損於財務狀況表列賬。電腦軟件 acquire and bring to use the specific software and are stated in the
statement of financial position at cost less accumulated
之攤銷乃按資產估計可使用的3年年期於收支賬目中以 amortisation and impairment losses. Amortisation of computer
直線法扣除。 software is charged to the income and expenditure account on a
straight-line basis over the assets’ estimated useful lives of 3 years.
獨立核數師報告及財務報告 INDEPENDENT AUDITOR’S REPORT AND FINANCIAL STATEMENTS 2024-25 17
