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計折舊列出。 (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。 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. Finance and Water Charges 財 務 及 水 費 水務署 二零二二至二三年年報 WSD Annual Report 2022/23 121
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