tailieunhanh - Integrated Environmental and Economic Accounting for Fisheries

Property, plant and equipment is carried at cost less accumulated depreciation. Assets manufactured by the Company include direct manufacturing costs, production overheads and interest charges incurred during the construction period. Government grants are deducted from the cost of the related asset. Depreciation is calculated using the straight-line method over the expected economic life of the asset. Depreciation of special tooling costs is based on the expected future economic benefit of these tools. In the event that an impairment in value of fixed assets occurs, the loss is charged to income. Gains and losses on the sale of property, plant and equipment are included in other business income | Handbook of National Accounting Integrated Environmental and Economic Accounting for Fisheries Final draft circulated for information prior to official editing United Nations Food and Agriculture Organization of the United Nations Studies in Methods Handbook of National Accounting Integrated Environmental and Economic Accounting for Fisheries Final draft circulated for information prior to official editing United Nations Food and Agriculture Organization of the United .