AEG 21604 G Manual de usuario descargar pdf (Pagina 325)

100

101

F-84

e) Property, plant and equipment

Recognition and measurement

Items of property, plant and equipment are measured at cost less accumulated depreciation and accumulated

impairment losses.

Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed

assets includes the cost of materials and direct labour, any other costs directly attributable to bringing the assets

to a working condition for their intended use, the costs of dismantling and removing the items and restoring the

site on which they are located, and capitalised borrowing costs. Purchased software that is integral to the func-

tionality of the related equipment is capitalised as part of that equipment.

When parts of an item of property, plant and equipment have different useful lives, they are accounted for as

separate items (major components) of property, plant and equipment.

Gains and losses on disposal of an item of property, plant and equipment are determined by comparing the pro-

ceeds from disposal with the carrying amount of property, plant and equipment, and are recognised net within

other income in profit or loss. When re-valued assets are sold, the amounts included in the revaluation reserve

are transferred to retained earnings.

Subsequent costs

The cost of replacing a part of an item of property, plant and equipment is recognised in the carrying amount of

the item if it is probable that the future economic benefits embodied within the part will flow to the Group, and

its cost can be measured reliably. The carrying amount of the replaced part is derecognised. The costs of the day-

to-day servicing of property, plant and equipment are recognised in profit or loss as incurred.

Depreciation

Depreciation is calculated over the depreciable amount, which is the cost of an asset, or other amount substituted

for cost, less its residual value.

Depreciation is recognised in profit or loss on a straight-line basis over the estimated useful lives of each part of

an item of property, plant and equipment, since this most closely reflects the expected pattern of consumption of

the future economic benefits embodied in the asset. Land is not depreciated.

The estimated useful lives for the current and comparative periods are as follows:

• Buildings, plant and equipment 20 - 30 years

• Infrastructure and fixtures 10 - 20 years

• Equipment and tools 5 - 10 years

• Small equipment and tools 2 - 5 years

Depreciation methods, useful lives and residual values are reviewed at each financial year-end and adjusted if

appropriate.

f) Intangible assets

Goodwill

Goodwill that arises upon the acquisition of subsidiaries is included in intangible assets. Goodwill represents the

excess of the cost of an acquisition over the fair value of the Group's share of the net identifiable assets of the

acquired subsidiary at the date of acquisition.

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AEG 21604 G Manual de usuario Pagina 325

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AEG 21604 G Manual de usuario Pagina 325

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