不用懷疑系統的支出、或是與新系統直接有關的工作人員的工資需要資本化(包括測試)。
但今次測試發生嚴重意外，列車損毀、工作人員善後，都必產生額外費用，如有人因此事受傷更可能產生醫療費。
請問這些費用能否資本化，還是仍需根據最終的調查報告決定(如意外是直接、間接與新系統有關，又或是無關)？
會計問題：港鐵測試新系統撞車，其列車維修、調查等費用能否資本化(Capitalized)？
2019-03-20 11:00 am
回答 (1)
2019-04-15 5:51 pm
Only the damaged trains can be capitalized.
MTR is currently in process of replacing trains. So the old trains will be worthless unless the trains could be sold, once the replacement is available.
Because the damaged train was in active service, MTR can claim a higher value other than the salvage value to improve the value.
MTR is currently in process of replacing trains. So the old trains will be worthless unless the trains could be sold, once the replacement is available.
Because the damaged train was in active service, MTR can claim a higher value other than the salvage value to improve the value.
收錄日期: 2021-04-30 22:26:02
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20190320030033AAVhoa6