貿易通 2021 年年報

125 二零二一年年報 貿易通電子貿易有限公司 Notes to the Financial Statements (Continued) 財務報表附註（續） 1 主要會計政策（續） (e) 物業、廠房及設備 下列物業、廠房及設備項目於財務狀 況表按成本值減去累計折舊（或攤銷） 及減值虧損 （附註 1(k) ） 列賬： – 持作自用並建於租賃土地上的 樓宇，而其公允價值在租賃開 始時可與租賃土地的公允價值 分開計量 （ 見 附註 1(j) ） ； – 租賃土地權益；及 – 其他廠房及設備項目，包括相 關廠房及設備租賃所產生的使 用權資產 （ 見 附註 1(j) ） 。 報廢或出售物業、廠房及設備項目所 產生的盈虧，按出售所得款項淨額與 有關項目賬面值之間的差額釐定，並 於報廢或出售日期在損益表中確認。 物業、廠房及設備項目乃使用直線法 按其估計可使用年期減去估計剩餘價 值（如有）以撇銷其成本值計算折舊， 詳情如下： 租賃物業裝修 5 年或剩餘租期 （以較短者為準） 平台硬件及 軟件、電腦以及 辦公室設備 3–5 年 汽車 3 年 傢俬及裝置 5 年 樓宇 20 年 租賃土地 未屆滿租約年期 當一項物業、廠房及設備項目的部分 有不同的可使用年期，此項目部分的 成本將按合理基礎分配，而每部分將 作個別折舊。資產的可使用年期及其 剩餘價值（如有）會每年進行檢討。 1 Significant accounting policies (Continued) (e) Property, plant and equipment The following items of property, plant and equipment are stated in the statement of financial position at cost less accumulated depreciation (or amortisation) and impairment losses (Note 1(k)) : – buildings held for own use which are situated on leasehold land, where the fair value of the building could be measured separately from the fair value of the leasehold land at the inception of the lease ( see Note 1(j)) ; – interest in leasehold land; and – other items of plant and equipment, including right-of- use assets arising from leases of underlying plant and equipment ( see Note 1(j)) . Gains or losses arising from the retirement or disposal of an item of property, plant and equipment are determined as the difference between the net disposal proceeds and the carrying amount of the item and are recognised in profit or loss on the date of retirement or disposal. Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using the straight line method over their estimated useful lives as follows: Leasehold improvements lower of 5 years or the remaining term of the lease Platform hardware and software, computer and office equipment 3–5 years Motor vehicles 3 years Furniture and fixtures 5 years Building 20 years Leasehold land unexpired term of the lease Where parts of an item of property, plant and equipment have different useful lives, the cost of the item is allocated on a reasonable basis between the parts and each part is depreciated separately. Both the useful life of an asset and its residual value, if any, are reviewed annually.