曝光台 注意防骗
网曝天猫店富美金盛家居专营店坑蒙拐骗欺诈消费者
lives, as shown above.
Residual values, where applicable, are reviewed annually against prevailing market rates at the balance sheet date for equivalently aged assets
and depreciation rates adjusted accordingly on a prospective basis. The carrying value is reviewed for impairment if events or changes in
circumstances indicate that the carrying value may not be recoverable.
An element of the cost of a new aircraft is attributed on acquisition to prepaid maintenance and is amortised over a period ranging from
three to ten years from the date of manufacture. Subsequent costs incurred which lend enhancement to future periods such as long-term
scheduled maintenance and major overhaul of aircraft and engines are capitalised and amortised over the length of period benefiting from
these enhancements. All other costs relating to maintenance are charged to the income statement as incurred.
The cost of new aircraft comprises the invoiced price of the aircraft from the supplier less the estimated value of other assets received by
easyJet for nil consideration. These assets principally comprise cash (recognised as an asset) and aircraft spares (capitalised at list price and
depreciated over their expected useful life). The resulting credits are allocated equally to the cost of each aircraft on delivery.
Advance payments and option payments made in respect of aircraft purchase commitments and options to acquire aircraft where the balance
is expected to be funded by cash reserves or mortgage financing are recorded at cost. On acquisition of the related aircraft, these payments
are included as part of the cost of aircraft and are depreciated from that date.
Goodwill
Where the cost of a business acquisition exceeds the fair values attributable to the separable net assets acquired, the resulting goodwill is
capitalised. Goodwill has an indefinite expected useful life and is tested for impairment annually or where indicators imply that the carrying
value is not recoverable.
Notes to the financial statements
continued
65
easyJet plc
Annual report and accounts 2007
Other intangible assets
Computer software is carried at cost less accumulated amortisation. It is amortised on a straight-line basis over its expected useful life of
three years.
Impairment of assets
Assets with an indefinite useful life or subject to amortisation or depreciation
Assets with an indefinite useful life are not subject to amortisation and are tested annually for impairment. Assets subject to amortisation
or depreciation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be
recoverable.
For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows
(cash-generating units). The expected cash flows generated by the assets are discounted using appropriate discount rates, which reflect the risks
associated with the groups of assets.
An impairment loss is recognised to the extent that the carrying value exceeds the higher of the asset’s fair value less cost to sell and its value
in use. Impairment losses recognised on assets other than goodwill are only reversed where changes in the estimates used result in an increase
in recoverable amount. Impairment losses recognised on goodwill are not reversed.
Financial assets
Impairment losses are recognised on financial assets carried at amortised cost where there is objective evidence that a loss has been incurred.
The amount of the loss is measured as the difference between the asset’s carrying amount and the present value of future cash flows,
discounted at the original effective interest rate.
If, subsequently, the amount of the impairment loss decreases, and the decrease can be related objectively to an event that occurred after the
impairment was recognised, the appropriate portion of the loss is reversed. Both impairment losses and reversals are recognised in the income
statement as components of net financing income.
Employee benefits
easyJet contributes to defined contribution pension schemes for the benefit of employees. The assets of the schemes are held separately from
those of the Group in independently administered funds. Group contributions are charged to the consolidated income statement in the year in
which they are incurred.
The expected cost of compensated holidays is recognised at the time that the related service is provided.
Taxation including deferred tax
The charge for current taxation is based on the results for the year as adjusted for income that is exempt and expenses that are not
deductible using taxation rates that are applicable to the taxable income. Deferred taxation is recognised in profit or loss except when it
中国航空网 www.aero.cn
航空翻译 www.aviation.cn
本文链接地址：
航空讲座2(109)
