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ITEM
WAARDEVER-
MINDERINGS-
METODE
GEMIDDELDE
WAARDEVER-
MINDERINGS-
KOERS
Grond en geboue
Reguitlyn
0% - 10%
Aanleg en masjinerie
Reguitlyn
20%
Meubels en toebehore
Reguitlyn
20%
Motorvoertuie
Reguitlyn
20%
Kantoortoerusting
Reguitlyn
20%
Rekenaartoerusting
Reguitlyn
20%
Spysenierings- en ander toerusting
Reguitlyn
20%
Rekenaarsagteware
Reguitlyn
33%
ITEM
DEPRECIATION
METHOD
AVERAGE
USEFUL LIFE
Land and buildings
Straight line
0% - 10%
Plant and machinery
Straight line
20%
Furniture and fixtures
Straight line
20%
Motor vehicles
Straight line
20%
Office equipment
Straight line
20%
Computer equipment
Straight line
20%
Catering and other equipment
Straight line
20%
Computer software
Straight line
33%
Eiendom, aanleg en toerusting word aanvanklik teen kosprys gemeet.
Die kosprys sluit koste in wat aanvanklik aangegaan is om ’n item van
eiendom, aanleg en toerusting te verkry of te bou en koste wat daarna
aangegaan is om daarby toe te voeg, ’n deel daarvan te vervang, of dit
te diens. Indien ’n vervangingskoste erken word in die drabedrag van
’n item van eiendom, aanleg en toerusting word die drabedrag van die
vervangde gedeelte omgeswaai.
Die aanvanklike raming van die koste van afbreek en verwydering van ’n
bate en die herstel van die terrein waarop dit geleë is, word ook by die
kosprys van eiendom, aanleg en toerusting, ingesluit wanneer sodanige
afbreek, verwydering en herstel verpligtend is.
Uitgawes wat daarna aangegaan is vir groot dienste, toevoegings
tot of vervangings van dele van eiendom, aanleg en toerusting word
gekapitaliseer indien dit waarskynlik is dat toekomstige ekonomiese
voordele wat verband hou met die uitgawe na die organisasie sal vloei
en die koste betroubaar gemeet kan word. Dag tot dag dienskoste word
in die tydperk waarin dit aangegaan is by wins of verlies ingesluit.
Eiendom, aanleg en toerusting word gevolglik openbaar gemaak teen
kosprys minus opgehoopte waardevermindering en enige opgehoopte
waardedalingsverliese, behalwe vir grond wat teen kosprys minus enige
opgehoopte waardedalingsverliese openbaar gemaak word.
Waardevermindering van ’n bate begin wanneer die bate beskikbaar is vir
gebruik soos deur bestuur beoog. Waardevermindering word gehef om
die drabedrag van die bate oor sy geskatte nuttige lewensduur af te skryf
na sy geskatte reswaarde, deur gebruik te maak van ’n metode wat die
patroon waarin die bate se ekonomiese voordele wat deur die organisasie
opgeneem word, die beste reflekteer.
Die nuttige lewensduur van items van eiendom, aanleg en toerusting is
soos volg geëvalueer:
Wanneer aanwysers teenwoordig is dat die nuttige lewensduur en
reswaardes van items van eiendom, aanleg en toerusting sedert die
mees onlangse jaarlikse verslagdoeningsdatum verander het, word dit
herevalueer. Enige veranderings word vooruitwerkend as ’n verandering
in rekeningkundige raming verantwoord.
Waardedalingstoetse word uitgevoer op eiendom, aanleg en toerusting
wanneer daar ’n aanduiding is dat waardedaling moontlik plaasgevind
het. Wanneer die drabedrag van ’n item van eiendom, aanleg en
toerusting se evaluasie hoër is as die beraamde verhaalbare bedrag,
word ’n waardedalingsverlies onmiddellik in wins of verlies erken om die
drabedrag in lyn te bring met die verhaalbare bedrag.
’n Item van eiendom, aanleg en toerusting word omgeswaai wanneer
dit verkoop word, of wanneer geen toekomstige ekonomiese voordele
vanuit sy voortgesette gebruik of verkoop verwag word nie. Enige wins
of verlies wat voortspruit uit die omswaai van ’n item van eiendom,
aanleg en toerusting, wat bepaal word as die verskil tussen die netto
opbrengs uit verkope, indien enige, en die drabedrag van die item, word
by wins of verlies ingesluit wanneer die item omgeswaai word.
An item of property, plant and equipment is recognised as an asset when
it is probable that future economic benefits associated with the item will
flow to the organisation, and the cost of the item can be measured reliably.
Property, plant and equipment is initially measured at cost.
Cost includes costs incurred initially to acquire or construct an item of
property, plant and equipment and costs incurred subsequently to add
to, replace part of, or service it. If a replacement cost is recognised in the
carrying amount of an item of property, plant and equipment, the carrying
amount of the replaced part is derecognised.
The initial estimate of the costs of dismantling and removing an asset
and restoring the site on which it is located is also included in the cost
of property, plant and equipment, when such dismantling, removal and
restoration is obligatory.
Expenditure incurred subsequently for major services, additions to or re-
placements of parts of property, plant and equipment are capitalised if it
is probable that future economic benefits associated with the expenditure
will flow to the organisation and the cost can be measured reliably. Day
to day servicing costs are included in profit or loss in the period in which
they are incurred.
Property, plant and equipment is subsequently stated at cost less accumu-
lated depreciation and any accumulated impairment losses, except for land
which is stated at cost less any accumulated impairment losses.
Depreciation of an asset commences when the asset is available for use
as intended by management. Depreciation is charged to write off the as-
set's carrying amount over its estimated useful life to its estimated residual
value, using a method that best reflects the pattern in which the asset's
economic benefits are consumed by the organisation.
The useful lives of items of property, plant and equipment have been as-
sessed as follows:
When indicators are present that the useful lives and residual values of
items of property, plant and equipment have changed since the most
recent annual reporting date, they are reassessed. Any changes are
accounted for prospectively as a change in accounting estimate.
Impairment tests are performed on property, plant and equipment when
there is an indicator that they may be impaired. When the carrying
amount of an item of property, plant and equipment is assessed to be
higher than the estimated recoverable amount, an impairment loss is
recognised immediately in profit or loss to bring the carrying amount in
line with the recoverable amount.
An item of property, plant and equipment is derecognised upon
disposal or when no future economic benefits are expected
from its continued use or disposal. Any gain or loss arising from
the derecognition of an item of property, plant and equipment,
determined as the difference between the net disposal proceeds, if
any, and the carrying amount of the item, is included in profit or loss
when the item is derecognised.