1 - Sabah

1,928WARTA KERAJAAN NEGERI SABAHMAJLIS PERBANDARAN SANDAKANBAHAGIAN PEMBANGUNANCATATAN BAGI AKAUN - 31 DISEMBER 2004(NOTES TO THE ACCOUNTS - 31ST DECEMBER, 2004)1. POLISI PERAKAUNAN (ACCOUNTING POLICIES)1 November 20071.1 Dasar Perakaunan (Basis of Accounting)Akaun disediakan di bawah konvensyen kos sejarah. (The accounts have beenprepared in accordance with the historical cost convention).1.2 Hartanah, Loji dan Peralatan dan Susut Nilai (Property, Plant and Equipment andDepreciation)Hartanah, loji dan peralatan dinyatakan pada kos setelah ditolak susut nilaiterkumpul. Kos tanah pegang pajak jangka panjang (melebihi 50 tahun) tidakdisusut nilai apabila belanja susut nilai tidak material. Lain-lain hartanah, loji danperalatan disusut nilai pada dasar garis-lurus bagi melupuskan kos hartanah, lojidan peralatan tersebut sepanjang hayat bergunanya pada kadar berikut:(Property, plant and equipment are stated at cost less accumulated depreciation.Cost of long term leasehold land with unexpired lease period exceeding 50 yearsis not amortised since the amortisation change is immaterial. Depreciation hasbeen provided on a straight line basis so as to write off the cost of other assets overtheir estimated useful lives at the following annual rates):PercentageKenderaan Bermotor (Motor Vehicles) ... ... ... 20Peralatan Pejabat (Office Equipment) ... ... ... 20Perabot Pejabat (Office Furniture and Fittings) ... 10Kolam Renang (Swimming Pool) ... ... ... ... 5Perumahan (Housing)... ... ... ... ... ... 21.3 Pengiktirafan Pendapatan (Income Recognition)Pendapatan dan perbelanjaan diiktiraf menggunakan asas akruan. (Income andexpenditures are recognised on the accrual basis).1.4 Skim Sewa dan Beli (Lease and Purchase Scheme)Akaun skim sewa dan beli pada tahun terdahulu tidak disediakan seperti yangdikehendaki di bawah IAS 17. Majlis telah memutuskan adalah tidak praktikalmembuat perubahan tersebut melalui penyelarasan tahun terdahulu memandangkanakaun yang terlibat telah berusia melebihi 15 tahun. (The existing accountingtreatment for lease with option to purchase for previous years is not in compliancewith IAS 17. The Council is of the opinion that it is impractical to adjust the abovenon-compliance by way of prior year adjustments since the existing treatment hasbeen adopted for more than 15 years).