HKSI Institute AR2020

83 香港證券及投資學會 二零二零年年報 2 Significant accounting policies (Continued) (d) Property, plant and equipment Property, plant and equipment, including right-of-use assets arising from leases of underlying property, plant and equipment (see note 2(g)), are stated at cost less accumulated depreciation and impairment losses. 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 Over the term of lease – Computer equipment 3 years – Office equipment, furniture and fixtures 5 years Both the useful life of an asset and its residual value, if any, are reviewed annually. 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 the consolidated statement of profit or loss and other comprehensive income on the date of retirement or disposal. 2 主要會計政策 （續） (d) 物業、廠房和設備 物業、廠房和設備包括標的物業、 廠房和設備（參閱附註 2(g)) 租賃產 生的使用權資產。物業、廠房和設 備是以成本扣除累計折舊及減值虧 損後列賬。 物業、廠房和設備項目的折舊是以 直線法在以下預計可用期限內沖銷 其成本（已扣除估計殘值（如有） ) 計 算： – 租賃裝修 租賃期 – 電腦設備 3 年 – 辦公設備、傢具 及固定裝置 5 年 本會每年審閱資產的可用期限和殘 值（如有）。 報廢或處置物業、廠房和設備所產 生的損益以處置所得款項淨額與項 目賬面金額之間的差額釐定，並於 報廢或處置日在綜合損益及其他全 面收益表中確認。