(f) Other intangible assets
Other intangible assets that are acquired by the Group are stated in the balance sheet at cost less accumulated amortization (where the
estimated useful life is finite) and impairment losses (see note 2(j)). Amortization of intangible assets with finite useful lives is recorded
in other operating expenses on a straight-line basis over the assets’ estimated useful lives, from the date they are available for use. Both
the period and method of amortization are reviewed annually.
Intangible assets are not amortized where their useful lives are assessed to be indefinite. The useful life of an intangible asset that is
not being amortized is reviewed annually to determine whether events and circumstances continue to support the indefinite useful life
assessment for that asset. Otherwise, the change in useful life assessment from indefinite to finite is accounted for prospectively from the
date of change and in accordance with the policy for amortization of intangible assets with finite lives as set out above.
(g) Other investments in equity securities
The Group’s accounting policies for investments in equity securities, other than investments in subsidiaries and interest in associates, are
as follows:
Those investments with quoted market price are classified as available-for-sale financial assets. Investments in equity securities that do not
have a quoted market price in an active market and whose fair value cannot be reliably measured are recognized in the balance sheet at
cost less impairment losses (see note 2(j)).
(h) Property, plant and equipment
Property, plant and equipment are stated in the balance sheet at cost less accumulated depreciation and impairment losses
(see note 2(j)).
The cost of property, plant and equipment comprises the purchase price and any directly attributable costs of bringing the asset to its
working location and condition for its intended use. Subsequent expenditure relating to an item of property, plant and equipment that
has already been recognized is added to the carrying amount of the asset when it is probable that future economic benefits, in excess
of the originally assessed standard of performance of the existing asset, will flow to the Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using
the straight-line method over their estimated useful lives as follows:
Buildings 8 – 30 years
Telecommunications transceivers, switching centers,
transmission and other network equipment
5 – 10 years
Office equipment, furniture, fixtures and others 3 – 10 years
Both the useful life of an asset and its residual value, if any, are reviewed annually.
(f) Other intangible assets
Other intangible assets that are acquired by the Group are stated in the balance sheet at cost less accumulated amortization (where the
estimated useful life is finite) and impairment losses (see note 2(j)). Amortization of intangible assets with finite useful lives is recorded
in other operating expenses on a straight-line basis over the assets’ estimated useful lives, from the date they are available for use. Both
the period and method of amortization are reviewed annually.
Intangible assets are not amortized where their useful lives are assessed to be indefinite. The useful life of an intangible asset that is
not being amortized is reviewed annually to determine whether events and circumstances continue to support the indefinite useful life
assessment for that asset. Otherwise, the change in useful life assessment from indefinite to finite is accounted for prospectively from the
date of change and in accordance with the policy for amortization of intangible assets with finite lives as set out above.
(g) Other investments in equity securities
The Group’s accounting policies for investments in equity securities, other than investments in subsidiaries and interest in associates, are
as follows:
Those investments with quoted market price are classified as available-for-sale financial assets. Investments in equity securities that do not
have a quoted market price in an active market and whose fair value cannot be reliably measured are recognized in the balance sheet at
cost less impairment losses (see note 2(j)).
(h) Property, plant and equipment
Property, plant and equipment are stated in the balance sheet at cost less accumulated depreciation and impairment losses
(see note 2(j)).
The cost of property, plant and equipment comprises the purchase price and any directly attributable costs of bringing the asset to its
working location and condition for its intended use. Subsequent expenditure relating to an item of property, plant and equipment that
has already been recognized is added to the carrying amount of the asset when it is probable that future economic benefits, in excess
of the originally assessed standard of performance of the existing asset, will flow to the Depreciation is calculated to write off the cost of items of property, plant and equipment, less their estimated residual value, if any, using
the straight-line method over their estimated useful lives as follows:
Buildings 8 – 30 years
Telecommunications transceivers, switching centers,
transmission and other network equipment
5 – 10 years
Office equipment, furniture, fixtures and others 3 – 10 years
Both the useful life of an asset and its residual value, if any, are reviewed annually.
การแปล กรุณารอสักครู่..
