Haier 2006 Annual Report Download - page 69

Notes to Financial Statements
財務報表附註 (31 December 2006)
（二零零六年十二月三十一日）
68
Haier Electronics Group Co., Ltd. Annual Report 2006
海爾電器集團有限公司 二零零六年年報
3.4 SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
(Cont’d)
Property, plant and equipment and depreciation (Cont’d)
An item of property, plant and equipment is derecognised
upon disposal or when no future economic benefits are
expected from its use or disposal. Any gain or loss on disposal
or retirement recognised in the income statement in the year
the asset is derecognised is the difference between the net
sales proceeds and the carrying amount of the relevant asset.
Construction in progress represents a building under
construction and equipment pending installation. It is stated
at cost less any impairment losses, and is not depreciated.
Cost comprises the direct costs of construction during the
period of construction. Construction in progress is reclassified
to the appropriate category of the property, plant and
equipment when completed and ready for use.
Intangible assets (other than goodwill)
The useful lives of intangible assets are assessed to be either
finite or indefinite. Intangible assets with finite lives are
amortised over the useful economic life and assessed for
impairment whenever there is an indication that the intangible
asset may be impaired. The amortisation period and the
amortisation method for an intangible asset with a finite useful
life are reviewed at least at each balance sheet date.
Patents and licenses
Purchased patents and licenses are stated at cost less any
impairment losses and are amortised on the straight-line basis
over their estimated useful lives of 10 years.
Research and development costs
All research costs are charged to the income statement as
incurred.
Expenditure incurred on projects to develop new products is
capitalised and deferred only when the Group can demonstrate
the technical feasibility of completing the intangible asset so
that it will be available for use or sale, its intention to complete
and its ability to use or sell the asset, how the asset will
generate future economic benefits, the availability of resources
to complete the project and the ability to measure reliably the
expenditure during the development. Product development
expenditure which does not meet these criteria is expensed
when incurred.
3.4 主要會計政策概要
（續）
物業、廠房及設備及折舊 （續）
物業、廠房及設備項目於出售時或預期
日後使用或出售該項目不會產生經濟利
益時將終止確認。於資產終止確認之年
度在收益表確認之出售或廢棄資產之任
何損益，乃按出售所得款項淨額與有關
資產賬面值之差額計算。
在建工程指建築中樓宇及有待安裝之設
備，乃按成本減任何減值虧損列賬而不
作折舊。成本包括建築工程於建築期間
之直接成本。在建工程於落成及可供使
用時重新分類至物業、廠房及設備之適
當類別。
無形資產（不包括商譽）
無形資產之可使用年期分為有期限或無
期限。有期限之無形資產將於可使用經
濟期限攤銷，並於有跡象顯示無形資產
可能減值時評估是否減值。有可用期限
之無形資產攤銷期及攤銷方法須最少於
各結算日進行檢討。
專利及特許權
所購入之專利及特許權乃按成本減任何
減值虧損列賬，按其估計可使用年期分
10年以直線法攤銷。
研究及開發費用
所有研究費用於產生時在收益表扣除。
開發新產品項目所產生之支出，只有在
本集團證明在技術上可以完成無形資產
並該無形資產可供使用或出售、有意完
成項目及有能力使用或出售資產、資產
如何產生未來經濟利益、可動用資源以
完成項目及能可靠衡量發展期間之開支
時，方會撥充資本及遞延處理。若產品
開發支出未符合上述條件，則於產生時
列作支出。