Haier 2009 Annual Report Download - page 77
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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 75
2.4 Summary of Significant Accounting
Policies (Cont’d)
Intangible assets (other than goodwill) (Cont’d)
Patents, licences and software
Purchased patents, licences and software are stated at cost less any
impairment losses and are amortised on the straight-line basis over
their estimated useful lives of not exceeding 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.
Deferred development costs are stated at cost less any impairment
losses and are amortised using the straight-line basis over the
commercial lives of the underlying products, commencing from the
date when the products are put into commercial production.
Leases
Leases where substantially all the rewards and risks of ownership
of assets remain with the lessor are accounted for as operating
leases. Where the Group is the lessor, assets leased by the Group
under operating leases are included in non-current assets, and
rentals receivable under the operating leases are credited to the
income statement on the straight-line basis over the lease terms.
Where the Group is the lessee, rentals payable under operating
leases are charged to the income statement on the straight-line
basis over the lease terms.
Prepaid land premiums under operating leases are initially stated
at cost and subsequently recognised on the straight-line basis over
the lease terms.
2.4
專利、特許權及軟件
10
研究及開發費用