AEG 21604 G Bedienungsanleitung PDF herunterladen (Seite 507)

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Intangible fixed assets

Research and Development costs

Expenditure on research activities, undertaken with the prospect of gaining new scientific or technical knowl-

edge and understanding is expensed when incurred. Development activities involve a plan or design for the pro-

duction of new or substantially improved products and processes. Development expenditure is capitalized only if

development costs can be measured reliably, the product or process is technically and commercially feasible,

future economic benefits are probable, and the Company intends to, and has sufficient resources to, complete

development and to use or sell the asset. The expenditure capitalized includes the cost of materials, direct labor

and overhead costs that are directly attributable to preparing the asset for its intended use. The costs for research

and other development costs are charged to the result in the period to which they relate. Other development ex-

penditure is expenses when incurred.

Capitalized development expenditure is measured at cost less accumulated amortization and accumulated im-

pairment losses.

Amortization commences as soon as the product or process in question is available for use and is recognized on a

straight-line basis over the estimated useful life, usually 3 to 7 years.

A legal reserve is formed for the capitalised development costs that have not yet been amortised.

Other intangible assets

Other intangible assets include purchased software, patents and licences and are measured at cost less accumu-

lated amortization and accumulated impairment losses. Intangible assets are generally amortized on a straight

line basis over their estimated useful lives, usually three to seven years.

Tangible fixed assets

Land and buildings, plant and equipment, other fixed operating assets, prepayments on tangible fixed assets and

tangible fixed assets in production are stated at cost of purchase or cost of conversion, less accumulated depre-

ciation.

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

the tangible fixed assets. Land, tangible fixed assets in production and prepayments on tangible fixed assets are

not depreciated.

The following rates of depreciation are applied:

Buildings, plants and equipment: 20 - 30 years

Infrastructure and fixtures: 10 - 20 years

Equipment and tools: 5 - 10 years

Small equipment and tools: 2 - 5 years

Maintenance expenditure is capitalised when the maintenance expenditure extends the useful life of the asset.

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