What are types of tangible fixed assets of enterprises xem bóng đá trực tiếp vtv2 Vietnam? Which tangible fixed assets are not subject to depreciation xem bóng đá trực tiếp vtv2 Vietnam?
What are types of tangible fixed assets of enterprises xem bóng đá trực tiếp vtv2 Vietnam? Which tangible fixed assets are not subject to depreciation xem bóng đá trực tiếp vtv2 Vietnam? What is the time frame of depreciation of types of fixed assets xem bóng đá trực tiếp vtv2 Vietnam?
What are types of tangible fixed assets of enterprises xem bóng đá trực tiếp vtv2 Vietnam?
Pursuant to Article 6 of the Circular 45/2013/TT-BTC (amended by Clause 2 Article 1 of the Circular 147/2016/TT-BTC) stipulating classification of enterprise’s fixed assets:
Classification of enterprise’s fixed assets
Based on the purpose of use of fixed assets, the enterprises shall conduct classification of fixed assets by the following indicators:
1. Fixed assets used for business purposes are fixed assets managed and used by enterprises for their business purposes.
a) Tangible fixed assets shall be classified as follows:
Type 1: Housing and structures: are the enterprise’s fixed assets formed after the construction process, such as office, warehousing, fences, water towers, open storages, house-decorating works, roads, bridges, railways, airfields, piers, wharves, docks and slipways.
Type 2: Machinery and equipment: the whole machinery and equipment used xem bóng đá trực tiếp vtv2 the operation of the enterprise such as specialized machinery, working equipment, drilling rigs used xem bóng đá trực tiếp vtv2 the section of oil and gas, cranes, technology lines and separate machines.
Type 3: Means of transport, transmission equipment are types of means of transportation including railways, water ways, roads, airways, pipeline and transmission equipment like information systems, electricity systems, plumbing, conveyors, airducts.
Type 4: Management equipment and tools: are equipment and tools used xem bóng đá trực tiếp vtv2 the management of the operation of the enterprise such as computers serving the management, electronic equipment, equipment and tools for measurement and quality inspection, dehumidifiers, vacuum cleaners, anti-termite machines.
Type 5: Perennial orchards, animals performing tasks and/or giving products includes perennial orchards like coffee plantations, tea plantations, rubber plantations, orchards, lawns, greencarpets, etc.; animals performing tasks and/or giving products like eleplant, horse, buffalo, bovine animals, etc.
Type 6: Fixed assets being infrastructural works with high value which are invested by the State budget and allocated to economic organizations for management, development and use, including:
...
As regulated above, tangible fixed assets of enterprises xem bóng đá trực tiếp vtv2 Vietnam include 03 types:
[1] Fixed assets used for business purposesare fixed assets managed and used by enterprises for their business purposes.
[2] Fixed assets used for welfare purposes, career, security and national defenseare the fixed assets managed and used by enterprises for welfare purposes, career, security and national defense xem bóng đá trực tiếp vtv2 the enterprises.
[3] Fixed assets preserved, kept or storedare the fixed assets which the enterprises preserve or keep for other units or keep for the State as prescribed by the competent State agencies.
What are types of tangible fixed assets of enterprises xem bóng đá trực tiếp vtv2 Vietnam? Which tangible fixed assets are not subject to depreciation xem bóng đá trực tiếp vtv2 Vietnam? - image from internet
Which tangible fixed assets are not subject to depreciation xem bóng đá trực tiếp vtv2 Vietnam?
Pursuant to Clause 1 Article 9 of the Circular 45/2013/TT-BTC (amended by Clause 4 Article 1 of the Circular 147/2016/TT-BTC), all of the enterprise’s current fixed assets must be depreciated excluding the following fixed assets:
- Fixed assets have been fully depreciated but are still used xem bóng đá trực tiếp vtv2 production and business activities.
- Fixed assets are lost during depreciation.
- Other fixed assets managed but not owned by enterprise.
- Fixed assets are not managed, monitored and recorded xem bóng đá trực tiếp vtv2 the enterprise’s accounting books.
- Fixed assets are used xem bóng đá trực tiếp vtv2 welfare activities to serve the enterprise’s employees (excluding the fixed assets to serve employees working at enterprises such as mid-shift rest house, shift, mid-shift canteen, dressing house, toilet, clean water tank, garage, medical room or station for health examination, the employee shuttle bus, training facilities, vocational training and housing for employees built by enterprise).
- Fixed assets from the non-refundable aid after the competent agencies have handed them over to enerprises xem bóng đá trực tiếp vtv2 service of their scientific research.
- Intangible fixed assets are long-term land use right with land use fee or receiving the legal long-term land use right.
- Type 6 fixed assets are not subject to depreciation. Only annual monitoring book for each property shall be formulated and the investment xem bóng đá trực tiếp vtv2 such assets shall not be recorded as a decrease.
What is the time frame of depreciation of types of fixed assets xem bóng đá trực tiếp vtv2 Vietnam?
Pursuant to Annex 1 of the Circular 45/2013/TT-BTC stipulating the time frame of depreciation of types of fixed assets xem bóng đá trực tiếp vtv2 Vietnam:
|
List of groups of fixed assets |
Minimum time of depreciation (year) |
Maximum time of depreciation (year) |
A - Machinery and power equipment |
|
|
|
1. Power generator |
8 |
15 |
|
2. Generator, hydropower, thermal power, wind power, gas mixture. |
7 |
20 |
|
3. Transformers and electrical equipment |
7 |
15 |
|
4. Other power machinery and equipment |
6 |
15 |
|
B - Other machinery and working equipment |
|
|
|
1. Machine tool |
7 |
15 |
|
2. Machinery and equipment used xem bóng đá trực tiếp vtv2 the mining industry |
5 |
15 |
|
3. Tractor |
6 |
15 |
|
4. Máy dùng cho nông, lâm nghiệp Machinery for agriculture and forestry |
6 |
15 |
|
5. Water and fuel pump |
6 |
15 |
|
6. Metallurgical and anti rust and corrosion surface processing equipment |
7 |
15 |
|
7. Specialized equipment for the production of chemicals |
6 |
15 |
|
8. Specialized machinery and equipment for production of building materials, stoneware and glassware |
10 |
20 |
|
9. Specialized equipment for the production of components and electronics, optics, precision mechanics |
5 |
15 |
|
10. Machinery and equipment used xem bóng đá trực tiếp vtv2 the leather industry, stationery cultural product printing |
7 |
15 |
|
11. Machinery and equipment used xem bóng đá trực tiếp vtv2 the textile |
10 |
15 |
|
12. Machinery and equipment used xem bóng đá trực tiếp vtv2 the garment industry |
5 |
10 |
|
13. Machinery and equipment used xem bóng đá trực tiếp vtv2 the paper industry |
5 |
15 |
|
14. Machinery and equipment of food producing and processing |
7 |
15 |
|
15. Cinema and health machinery and equipment |
6 |
15 |
|
16. Machinery, equipment of telecommunications, information, electronics, computer and television |
3 |
15 |
|
17. Pharmaceutical manufacturing machinery and equipment. |
6 |
10 |
|
18. Other machinery and equipment |
5 |
12 |
|
19. Machinery and equipment used xem bóng đá trực tiếp vtv2 the petrochemical industry |
10 |
20 |
|
20. Machinery and equipment used xem bóng đá trực tiếp vtv2 oil and gas exploration and extraction. |
7 |
10 |
|
21. Construction machinery and equipment |
8 |
15 |
|
22. Crane |
10 |
20 |
|
C - Experimental and measuring tools |
|
|
|
1. Experimental and measuring equipment of mechanical, thermal and acoustic quantitives |
5 |
10 |
|
2. Optical and spectral equipment |
6 |
10 |
|
3. Electrical and electronic equipment |
5 |
10 |
|
4. Physico-chemical measuring and analyzing equipment |
6 |
10 |
|
5. Radiation equipment and instruments |
6 |
10 |
|
6. Particularly specialized equipment |
5 |
10 |
|
7. Other experimental and measuring equipment |
6 |
10 |
|
8. Molds used xem bóng đá trực tiếp vtv2 the foundry industry |
2 |
5 |
|
D - Equipment and vehicles |
|
|
|
1. Roadway transport vehicles |
6 |
10 |
|
2. Railway transport vehicles |
7 |
15 |
|
3. Water way transport vehicles |
7 |
15 |
|
4. Airway transport vehicles |
8 |
20 |
|
5. Pipeline transportation equipment |
10 |
30 |
|
6. Goods loading and unloading and lifting equipment. |
6 |
10 |
|
7. Other equipment and vehicles |
6 |
10 |
|
E - Management tools |
|
|
|
1. Calculating and measuring equipment |
5 |
8 |
|
2. Machinery,communications-electronics equipment, and computer software for management |
3 |
8 |
|
3. Other management tools and means |
5 |
10 |
|
G - Housing and structures |
|
|
|
1. Solid housing |
25 |
50 |
|
2. Mid-shift rest house, shift, mid-shit canteen, dressing house, toilet, garage, etc. |
6 |
25 |
|
3. Other housing |
6 |
25 |
|
4. Warehouses, storage tanks, bridges, roads, airfield, parking, drying yeard ... |
5 |
20 |
|
5. Embankments, dams, culverts, channels, ditches |
6 |
30 |
|
6. Harbor, dock slipway ... |
10 |
40 |
|
7. Other structures |
5 |
10 |
|
H - Animals and perennial orchard |
|
|
|
1. Kinds of animal |
4 |
15 |
|
2..Industrial crop plantation, orchards and perennial orchards |
6 |
40 |
|
3.Lawn and green carpet |
2 |
8 |
|
I - Other types of intangible fixed assets not specified xem bóng đá trực tiếp vtv2 the above groups |
4 |
25 |
|
K - Other intangible fixed assets |
2 |
20 |
