116
Estate Agents Authority Annual Report 2014/15
8. Property, Plant and Equipment/Deposit
Paid for Acquisition of Property, Plant
and Equipment
租賃物業裝修 汽車 傢俬及裝置 設備 合計
Leasehold
improvements
Motor
vehicles
Furniture and
fixtures Equipment
Total
港元 港元
港元 港元 港元
HK$
HK$
HK$
HK$
HK$
成本
COST
於
2013
年
4
月
1
日
At 1 April 2013
4,210,236
557,264
1,759,189 9,875,232 16,401,921
添置
Additions
355,217
—
52,990
848,370 1,256,577
註銷
Disposals
—
—
(36,485)
(252,463)
(288,948)
於
2014
年
3
月
31
日
At 31 March 2014
4,565,453
557,264
1,775,694 10,471,139 17,369,550
添置
Additions
—
—
14,450
463,912
478,362
撇銷
Disposals
—
—
(22,237)
(37,084)
(59,321)
於
2015
年
3
月
31
日
At 31 March 2015
4,565,453
557,264
1,767,907 10,897,967 17,788,591
折舊
DEPRECIATION
於
2013
年
4
月
1
日
At 1 April 2013
3,682,403
255,610
1,578,428 7,596,139 13,112,580
年內撥備
Provided for the year
298,675
163,102
53,534
842,991 1,358,302
撇銷
Eliminated on disposals
—
—
(36,485)
(251,436)
(287,921)
於
2014
年
3
月
31
日
At 31 March 2014
3,981,078
418,712
1,595,477 8,187,694 14,182,961
年內撥備
Provided for the year
369,079
136,796
54,583
917,101 1,477,559
撇銷
Eliminated on disposals
—
—
(22,237)
(37,084)
(59,321)
於
2015
年
3
月
31
日
At 31 March 2015
4,350,157
555,508
1,627,823 9,067,711 15,601,199
賬面值
NET BOOK VALUES
於
2015
年
3
月
31
日
At 31 March 2015
215,296
1,756
140,084 1,830,256 2,187,392
於
2014
年
3
月
31
日
At 31 March 2014
584,375
138,552
180,217 2,283,445 3,186,589
Depreciation is recognised so as to write off the cost of
items of property, plant and equipment over their
estimated useful lives, using the straight-line method, at
the following rates per annum:
8.
物業、器材及設備╱購
置物業、器材及設備之
已付按金
物業、器材及設備折舊乃按其估
計使用年期以直線法按以下年率
撇銷其成本：
