Gains or losses on sales from the Company to equity method investees wherein Chunghwa exercises  significant influence over these equity investees are deferred in proportion to the Company’s ownership  percentage in the investees until such gains or losses are realized through transactions with third parties.  Gains or losses on sales from equity method investees to Chunghwa are deferred in proportion to Chunghwa’s  ownership percentages in the investees until they are realized through transactions with third parties.  When the Company subscribes for additional investees shares at a percentage different from its existing  ownership percentage, the resulting carrying amount of the investment in the investee differs from the amount  of the Company share of the investee’s equity. The Company records such a difference as an adjustment to  long-term investments with the corresponding amount charged or credited to additional paid-in capital to the  extent available, with the balance charged to retained earnings.  Investments in equity instruments that do not have a quoted price in an active market and whose fair values  cannot be reliably measured such as non-publicly traded stocks are measured at their original cost. If there  is objective evidence which indicates that a financial asset is impaired, a loss is recognized. A subsequent  reversal of such impairment loss is not allowed.  The accounting treatment for cash dividends and stock dividends arising from financial assets carried at cost  is the same as that for cash dividends and stock dividends arising from available-for-sale financial assets.  Property, plant and equipment are stated at cost plus a revaluation increment, if any, less accumulated  depreciation and accumulated impairment loss. The interest costs that are directly attributable to the  acquisition, construction of a qualifying asset are capitalized as property, plant and equipment. Major  renewals and betterments are capitalized, while maintenance and repairs are expensed as incurred.  When an indication of impairment is identified, any excess of the carrying amount of an asset over its  recoverable amount is recognized as a loss. If the recoverable amount increases in a subsequent period, the  amount previously recognized as impairment would be reversed and recognized as a gain. However, the  adjusted amount may not exceed the carrying amount that would have been determined, net of depreciation,  as if no impairment loss had been recognized.  An impairment loss on a revalued asset is charged to “unrealized revaluation increment” under equity to the  extent available, with the balance recognized as a loss in earnings. If the recoverable amount increases in a  subsequent period, the amount previously recognized as impairment loss could be reversed and recognized as  a gain, with the remaining credited to “unrealized revaluation increment”.  Depreciation expense is computed using the straight-line method over the following estimated service  lives: land improvements - 10 to 30 years; buildings - 5 to 60 years; computer equipment - 2 to 15 years;  telecommunication equipment - 2 to 30 years; transportation equipment - 3 to 10 years; and miscellaneous  equipment - 2 to 12 years.  Upon sale or disposal of property, plant and equipment, the related cost, accumulated depreciation,  accumulated impairment losses and any unrealized revaluation increment are deducted from the  corresponding accounts, and any gain or loss is recorded as non-operating gains or losses in the year of sale  or disposal.  Intangible assets mainly include 3G concession, computer software, patents and goodwill.  F-23 Financial Assets Carried at Cost  Property, Plant and Equipment  Intangible Assets 