| d. | Property and equipment: |
Items of property and equipment are measured at cost with the addition of direct acquisition costs, less accumulated depreciation and accumulated impairment losses.
Depreciation of property and equipment is calculated on a straight-line basis to reduce their cost to their residual value over their useful life as follows:
| % per-year | ||
| Computers | 33 | |
| Office furniture and equipment | 6 - 15 (mainly 6) |
An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount (see also Note 2f).