IFX » Topics » Property, Plant and Equipment

This excerpt taken from the IFX 20-F filed Dec 8, 2009.
Property, Plant and Equipment
 
Property, plant and equipment are valued at cost less accumulated depreciation and impairment. Spare parts, maintenance and repairs are expensed as incurred. Construction in progress includes advance payments for construction of fixed assets. Land and construction in progress are not depreciated. The cost of construction of certain long-term assets includes capitalized interest, which is amortized over the estimated useful life of the related asset. No interest was capitalized in the fiscal years ended September 30, 2007, 2008 and 2009. The estimated useful lives of assets are as follows:
 
         
    Years  
 
Buildings
    10-25  
Technical equipment and machinery
    3-10  
Other plant and office equipment
    1-10  
 
This excerpt taken from the IFX 6-K filed Jul 16, 2009.
Property, Plant and Equipment
 
Property, plant and equipment are valued at cost less accumulated depreciation. Spare parts, maintenance and repairs are expensed as incurred. Depreciation expense is recognized using the straight-line method. Construction in progress includes advance payments for construction of fixed assets. Land and construction in progress are not depreciated. The cost of construction of certain long-term assets includes capitalized interest, which is amortized over the estimated useful life of the related asset. During the years ended September 30, 2005 and 2006 capitalized interest was €9 and €0, respectively. The estimated useful lives of assets are as follows:
 
         
    Years  
 
Buildings
    10-25   
Technical equipment and machinery
    3-10   
Other plant and office equipment
    1-10   
 
This excerpt taken from the IFX 6-K filed Dec 30, 2008.
Property, Plant and Equipment
 
Property, plant and equipment are valued at cost less accumulated depreciation and impairment. Spare parts, maintenance and repairs are expensed as incurred. Construction in progress includes advance payments for construction of fixed assets. Land and construction in progress are not depreciated. The cost of construction of certain long-term assets includes capitalized interest, which is amortized over the estimated useful life of the related asset. During each of the fiscal years ended September 30, 2007 and 2008, capitalized interest was €0. The estimated useful lives of assets are as follows:
 
         
    Years  
 
Buildings
    10-25  
Technical equipment and machinery
    3-10  
Other plant and office equipment
    1-10  
 
This excerpt taken from the IFX 20-F filed Dec 29, 2008.
Property, Plant and Equipment
 
Property, plant and equipment are stated at cost less accumulated depreciation and impairment. Spare parts, maintenance and repairs are expensed as incurred. Depreciation expense is recognized using the straight-line method. Construction in progress includes advance payments for construction of fixed assets. Land and construction in progress are not depreciated. The cost of construction of certain long-term assets includes capitalized interest, which is amortized over the estimated useful life of the


F-11


Table of Contents

 
Infineon Technologies AG and Subsidiaries
Notes to the Consolidated Financial Statements
 
related asset. During each of the fiscal years ended September 30, 2007 and 2008 capitalized interest was €0. The estimated useful lives of assets are as follows:
 
         
    Years  
 
Buildings
    10-25   
Technical equipment and machinery
    3-10   
Other plant and office equipment
    1-10   
 
This excerpt taken from the IFX 20-F filed Dec 7, 2007.
Property, Plant and Equipment
 
Property, plant and equipment are stated at cost less accumulated depreciation. Spare parts, maintenance and repairs are expensed as incurred. Depreciation expense is recognized using the straight-line method. Construction in progress includes advance payments for construction of fixed assets. Land and construction in progress are not depreciated. The cost of construction of certain long-term assets includes capitalized interest, which is amortized over the estimated useful life of the related asset. During the years ended September 30, 2006 and 2007 capitalized interest was less than €1 million. The estimated useful lives of assets are as follows:
 
       
    Years
 
Buildings
    10-25 
Technical equipment and machinery
    3-10 
Other plant and office equipment
    1-10 
 
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