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Tradelink Electronic Commerce Limited
Annual Report 2017
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。
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、廠房及設備的各部分有不
同的可使用年期，此項目各部分的成本
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 S i g n i f i c a n t a c c o u n t i n g p o l i c i e s
(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.
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.