如AASB 116所述，每一笔有成本的PPE项目都与单独折旧的总成本显著相关。此外，PPE项目的特定部分可能具有使用寿命，这与折旧方法类似。根据索尼克医疗保健有限公司(Sonic Healthcare Limited)的年度报告，资产的折旧与使用寿命呈直线关系。
声波医疗有限公司明白企业社会责任的重要性。SHL明白这是公司构建医疗领导文化的核心原则之一。自2008年以来，SHL在医疗保健和企业社会责任领域所做的工作和活动在FTSE4Good指数系列中得到了认可。索尼克医疗保健有限公司，一直由FTSE4Good根据其标准进行评估，并一直满足所有全球公认的标准。FTSE4Good Index series通过严格的社会、治理和环境标准制定了自己的标准，并专注于通过负责任的商业实践为企业带来好处。声科医疗有限公司一直是医疗行业的领导者和教育工作者，我们的目标是提供高品质的医疗服务，确保环境安全，并在医疗行业伸出援手。
According to the Sonic Healthcare Limited 2015 Annual Report, Property, plant and equipment is stated at historical cost less accumulated depreciation and any impairment in value. Depreciation is calculated using the straight-line method to allocate the net cost of each item of property, plant and equipment (excluding land), net of their residual values over their estimated useful lives to the Group. Land is not depreciated. Estimates of remaining useful lives and residual values are made on a regular basis for all assets, with annual reassessments for major items.
As stated in the AASB 116, each items of PPE with a cost is significantly related to the total cost that is depreciated separately. In addition, a specific part of an item of PPE may have a useful life, which is similar with the depreciation method. Following to the Sonic Healthcare Limited Annual Report, depreciation is on a straight-line basic over the asset’s useful life.
Also according to AASB 116, the useful life of an asset normally is reviewed at least at the end of each annual reporting period. Adapting with these standards, the useful life of assets of Sonic Healthcare Limited are reassessed yearly on 30 July.
According to the Sonic Healthcare Limited and Controlled Entities annual report 2015, Sonic Healthcare Limited and Controlled Entities as a global healthcare company, this is focused on delivering quality, independent services in medical diagnostics and multidisciplinary medical practices. The major company’s services include laboratory medicine/pathology, radiology, general practice, occupational medical services, clinical trials& food & water testing. The company has more than 26000 people working at various locations as Australia, New Zealand, The United Kingdom, Germany, Switzerland, Belgium, Ireland and the USA. The company also operates Australia’s largest network of primary care medical centers – Independent Practitioner Network (IPN) as well as other healthcare businesses. In 2015, the company had issues in its financial performance, but it is expected to cross US $5B in its significant milestone.
Sonic Healthcare Ltd understands the criticality of corporate social responsibility. SHL understands that this is one of the core principles for company to build medical leadership culture. The works and activities done by SHL in areas of healthcare and corporate social responsively have been recognized in FTSE4Good Index Series since 2008. Sonic Healthcare Ltd, has been always assessed by FTSE4Good based on its criterion and has always been satisfied all globally recognized standards. FTSE4Good Index series has set its standards through stringent social, governance, and environmental criteria and focus on capitalizing for the benefits for businesses through responsible business practices. Sonic healthcare limited has been pioneer as leader and educator in the healthcare sector, and the entire focus was on quality healthcare with environmental safety and helping hands in healthcare sector.