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This excerpt taken from the ASML 20-F filed Jan 29, 2010. Property, plant
and equipment
Property, plant and equipment are stated at cost, less
accumulated depreciation and any accumulated impairment losses.
Costs of assets manufactured by ASML include direct
manufacturing costs, production overhead and interest costs
incurred for qualifying assets during the construction period.
Depreciation is calculated using the straight-line method based
on the estimated useful lives of the related assets. In the case
of leasehold improvements, the estimated useful lives of the
related assets do not exceed the remaining term of the
corresponding lease.
The following table presents the estimated useful lives of
ASML’s property, plant and equipment:
Land is not depreciated.
Certain internal and external costs associated with the purchase
and/or
development of internally used software are capitalized when
both the preliminary project stage is completed and management
has authorized further funding for the project, which it has
deemed probable to be completed and to be usable for the
intended function. These costs are amortized on a straight-line
basis over the period of related benefit, which ranges primarily
from three to five years.
This excerpt taken from the ASML 6-K filed Jul 24, 2009. 7. Property,
Plant and Equipment
The increase of the carrying amount of the property, plant and
equipment mainly relates to additions to buildings and
facilities relating to the finalization, in the first half of
2009, of the construction of the EUV production facilities in
Veldhoven.
This excerpt taken from the ASML 20-F filed Jan 26, 2009. Property, plant
and equipment
Property, plant and equipment are stated at cost, less
accumulated depreciation and any accumulated impairment losses.
Costs of assets manufactured by ASML include direct
manufacturing costs, production overhead and interest costs
incurred for qualifying assets during the construction period.
Depreciation is calculated using the straight-line method based
on the estimated useful lives of the related assets. In the case
of leasehold improvements, the estimated useful lives of the
related assets do not exceed the remaining term of the
corresponding lease. The following table presents the estimated
useful lives of ASML’s property, plant and equipment:
Certain internal and external costs associated with the purchase
and/or
development of internally used software are capitalized when
both the preliminary project stage is completed and management
has authorized further funding for the project, which it has
deemed probable to be completed and to be usable for the
intended function. These costs are amortized on a straight-line
basis over the period of related benefit, which ranges primarily
from three to five years.
This excerpt taken from the ASML 20-F filed Jan 25, 2008. Property, plant
and equipment
Property, plant and equipment are stated at cost, less
accumulated depreciation and any accumulated impairment losses.
Costs of assets manufactured by ASML include direct
manufacturing costs, production overhead and interest costs
incurred for qualifying assets during the construction period.
Depreciation is calculated using the straight-line method based
on the estimated useful lives of the related assets. In the case
of leasehold improvements, the estimated useful lives of the
related assets do not exceed the remaining term of the
corresponding lease. The following table presents the estimated
useful lives of ASML’s property, plant and equipment:
Certain internal and external costs associated with the purchase
and/or development of internally used software are capitalized
when both the preliminary project stage is completed and
management has authorized further funding for the project, which
it has deemed probable to be completed and to be usable for the
intended function. These costs are amortized on a straight-line
basis over the period of related benefit, which ranges primarily
from three to five years.
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