Haier 2007 Annual Report Download - page 76

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Haier Electronics Group Co., Ltd. Annual Report 2007 海爾電器集團有限公司 二零零七年年報
Notes to Financial Statements
財務報表附註
31 December 2007
二零零七年十二月三十一日
2.4 Summary of Significant Accounting
Policies (Cont’d)
Property, plant and equipment and depreciation
(Cont’d)
Where parts of an item of property, plant and
equipment have different useful lives, the cost of that
item is allocated on a reasonable basis among the
parts and each part is depreciated separately.
Residual values, useful lives and the depreciation
method are reviewed, and adjusted if appropriate, at
each balance sheet date.
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.
2.4 主要會計政策概要
（續）
物業、廠房及設備及折舊 （續）
若物業、廠房及設備項目任何部分之可使用
年期不同，則該項目成本將合理分配至各部
分，而各部分將分開計算折舊。
餘值、可使用年期及折舊方法將於各結算日
檢討及作出適當調整。
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。