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Annual Report 2013
KPJ HEALTHCARE BERHAD
197
3.
Signi cant accounting judgements and estimates (continued)
3.2
Key sources of estimation uncertainty (continued)
(e)
Capitalisation and amortisation of software development expenditure
The Group capitalised costs relating to the software development and enhancement of its new and existing facilities
respectively, upon meeting all the criteria for capitalisation as described in Note 2.9(b). Amortisation, which commences
upon commercialisation, is recognised in pro t or loss based on a straight-line basis over the products’ estimated economic
lives of ve years. The Group reviews the amortisation period and amortisation method at least once a year.
However, if there are indications that the products are unable to meet expected future cash ow, immediate impairment loss
will be recognised. Details of software development expenditure is disclosed in Note 19.
4.
Revenue
Group
Company
2013
2012
2013
2012
RM’000
RM’000
RM’000
RM’000
Hospital charges
874,018
773,540
-
-
Consultation fees
636,074
590,492
-
-
Sale of pharmaceutical, medical
and surgical products
716,700
646,812
-
-
Other hospital revenue
- Clinics rental
12,628
12,308
-
-
- Others
10,003
11,172
-
-
Wellness subscription fees
13,440
11,248
-
-
Tuition fees
29,342
30,711
-
-
Deferred management fees
1,802
2,168
-
-
Dividend income from subsidiaries
-
-
105,322
106,039
Interest income
-
-
4,040
2,370
Management fees
-
-
34,976
32,786
Other revenue
37,641
17,646
508
-
2,331,648
2,096,097
144,846
141,195
Notes to the
Financial Statements
For the financial year ended 31 December 2013
(continued)