貿易通2018年年報

119 二零一八年年報 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） (d) 收益及其他收入（續） (vi) 服務收入（續） 倘完成合約的成本於任何時候估計 超過合約代價的餘額，則根據 附註 1(o) 載列的政策確認撥備。 (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。 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 1 Significant accounting policies (Continued) (d) Revenue and other income (Continued) (vi) Services income (Continued) If at any time the costs to complete the contract are estimated to exceed the remaining amount of the consideration under the contract, then a provision is recognised in accordance with the policy set out in Note 1(o) . (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. 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