水務署2020/21年年報 WSD Annual Report 2020/21

帳目附註 1. 會計政策 (a) 會計基礎 此帳目是根據歷史成本基礎來制定，並略 加修訂以包括名義的收支。 (b) 固定資產 (i) 除政府收回的土地外，固定資產不包括 水務設施和集水區位處的土地。至於 政府收回的土地，其收回成本已包括在 有關的工程成本內。 (ii) 至於工程項目，成本包括實際直接開 支，和施工期間有關設計、規劃和監督 等的員工開支。 (iii) 所有其他固定資產，除了建造中的資產 以成本值計算外，均以其成本值減去累 積折舊列出。 (c) 折舊 (i) 折舊是根據固定資產成本值減去使用 期末的剩餘值，採用直線攤銷法按其預 計使用年期分期攤銷。每年折舊率為： 隧道、堤壩、收回土地及造林等 1% 土木工程 2% 喉管 － 淡水 2% － 海水 5% 機電工程、機器及設備 4%-20% 水錶 8.33% 電腦硬件、軟件及系統 10%-33.33% 車輛 10%-20% (ii) 建造中的資產並沒有折舊撥備。 (d) 現有存貨 現有存貨是以加權平均法，按成本值計值。 Notes to the Accounts 1. Accounting Policies (a) Basis of Accounting The accounts have been prepared on the historical cost basis of accounting, modified to include notional receipts and payments. (b) Fixed Assets (i) No cost is included for land which is occupied by installations or sterilised by catchment areas except that, where it has been resumed, the cost of resumption has been included in the capital cost of the project concerned. (ii) For capital projects, the costs include the actual direct expenditure and staff costs for design, planning and supervision during the construction period. (iii) All other fixed assets are stated at cost less accumulated depreciation except assets under construction which are stated at cost. (c) Depreciation (i) Depreciation is provided on a straight-line basis to amortise the cost of fixed assets less residual value over their estimated useful lives. The annual rates of depreciation used are: Tunnels, dams, resumption and afforestation, etc. 1% Civil engineering works 2% Water mains – fresh 2% – salt 5% Mechanical/electrical works, plant and machinery 4%-20% Meters 8.33% Computer hardware, software and system 10%-33.33% Motor vehicles 10%-20% (ii) No depreciation is provided on assets under construction. (d) Stocks in Hand Stocks in Hand are valued at cost using the weighted average cost method to the extent that it is material. 財務及水費 Finance and Water Charges WSD Annual Report 2020/21 97