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Estate Agents Authority
●
Annual Report 2015/16
財務報表
Financial Statements
119
8.
物業、器材及設備
/
購置
物業、器材及設備之已付
按金
（續）
8. Property, Plant and Equipment/Deposit
Paid for Acquisition of Property, Plant and
Equipment
(Continued)
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：
截至
2015
年
3
月
31
日，支付作為
發展綜合管理資訊系統之總按金為
2,385,487
港元。該綜合管理資訊系
統已發展完成，並於本年度轉移至物
業、器材及設備。
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:
At 31 March 2015, the total deposit paid in relation to the
development of an integrated management information
system was HK$2,385,487. The development was completed
and the integrated management information system was
transferred to property, plant and equipment during the
current year.
Leasehold
improvements
Motor vehicles
Furniture and fixtures
Equipment
20% or over the period of
the lease term if it is less
than 5 years
30%
20%
20% to 30%
租賃物業裝修
汽車
傢俬及裝置
設備
20%
或按租賃年期
(
倘少於五年
)
30%
20%
20%
至
30%