Haier 2009 Annual Report Download - page 75
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31 December 2009
NOTES TO FINANCIAL STATEMENTS 財務報表附註
海爾電器集團有限公司 73
2.4 Summary of Significant Accounting
Policies (Cont’d)
Property, plant and equipment and depreciation
Property, plant and equipment, other than construction in progress,
are stated at cost less accumulated depreciation and any impairment
losses. When an item of property, plant and equipment is classified
as held for sale or when it is part of a disposal group classified as
held for sale, it is not depreciated and is accounted for in accordance
with IFRS 5. The cost of an item of property, plant and equipment
comprises its purchase price and any directly attributable costs of
bringing the asset to its working condition and location for its
intended use. Expenditure incurred after items of property, plant
and equipment have been put into operation, such as repairs and
maintenance, is normally charged to the income statement in the
period in which it is incurred. In situations where the recognition
criteria are satisfied, the expenditure for a major inspection is
capitalised in the carrying amount of the asset as a replacement.
Where significant parts of property, plant and equipment are
required to be replaced at intervals, the Group recognises such parts
as individual assets with specific useful lives and depreciation.
Depreciation is calculated on the straight-line basis to write off the
cost of each item of property, plant and equipment to its residual
value over its estimated useful life. The principal annual rates used
for this purpose are as follows:
Buildings 2% to 10%
Plant and machinery 5% to 19%
Tools, furniture and fixtures 10% to 33%
Motor vehicles 9% to 20%
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 least at each financial
year end.
2.4
5
2%10%
5%19%
10%33%
9%20%