Grants related to depreciable assets received or receivable since 1 april 2003 are presented as a deduction from the carrying amount of the relevant assets and are recognised as income over the useful lives of the assets by way of a reduced depreciation charge 在二三年四月一日起收取或应收的可折旧资产补助金，则在有关资产的账面值中减除，并根据该资产使用年期用减少折旧的方法确认为收入。
