Company: EJH
Filing Date: 2025-10-30
Form Type: 20-F
Source: 0001213900-25-104179
Chunk: 188

Company: E-Home Household Service Holdings Ltd
Filing Date: 2025-10-30
Form: 20-F
Item: Item 19
Chunk 188
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 at cost less
accumulated depreciation. Maintenance and repairs are charged to expense as incurred. Depreciation is provided on the straight-line method
based on the estimated useful lives of the assets as follows:

                                       Useful Lives  
  Buildings and improvements           20 years      
  Office and electronic equipment      3 - 5 years   
  Motor vehicles                       4 - 10 years  
  Machinery                            5 - 10 years  

Expenditures for maintenance and repairs, which
do not materially extend the useful lives of the assets, are charged to expense as incurred. Expenditures for major renewals and betterment
which substantially extend the useful life of assets are capitalized. The cost and related accumulated depreciation of assets retired
or sold are removed from the respective accounts, and any gain or loss is recognized in the consolidated statements of operations and
comprehensive loss.

Intangible assets, net

Intangible assets consist of software acquired
from third parties, customer relationships, copyrights and trademarks acquired from business combination and senior care service app developed
by the Company. The Company has purchased software from third parties used for operation management and developed an app for its senior
care service. Customer relationships include but are not limited to: (1) customer contracts and related customer relationships, (2) noncontractual
customer relationships, (3) customer lists, and (4) order or production backlog acquired by the Company from business combination. In
accordance with ASC 805-20-55, customer relationships should be recognized separately from goodwill if it meets either of the following
criteria: (1) contractual-legal criterion: the intangible asset arises from contractual or other legal rights (regardless of whether those
rights are transferable or separable from the acquired business or from other rights and obligations); or (2) separability criterion:
the intangible asset is capable of being separated or divided from the acquired business and sold, transferred, licensed, rented, or exchanged.

Intangible assets with finite lives are carried
at cost less accumulated amortization. All intangible assets with finite lives are amortized using the straight-line method over their
estimated useful lives. Software, senior care service app, copyrights, trademarks and customer relationships are amortized on a straight-line
basis over the estimated economic useful lives of five to ten years.

F-11

Impairment of long-lived assets other than goodwill

Long-lived assets are reviewed for impairment
when events or changes in circumstances indicate that the carrying amount of these assets may not be