The decision on issuing the admin mode, use and depreciation of fixed assets _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the MINISTER of FINANCE pursuant to Decree No. 15/CP dated 03/03/1993 of the Government regulating the duties, powers and responsibilities of the State management, ministerial bodies;
Pursuant to Decree No. 175/CP dated 28/10/1994 of government regulation of the duties, powers and organization of the Ministry of finance;
Pursuant to Decree No. 59/CP dated 03/10/1996 of the Government issued regulation of financial management and business accounting for State enterprises;
Pursuant to Decree No. 27/1999/ND-CP dated April 20, 1999 the Government amended regulation supplements the financial management and accounting business for the State enterprises;
Pursuant to Decree No. 30/1998/ND-CP dated May 13, 1998 the Government detailing the implementation of the law on enterprise income tax;
To strengthen the management, use and depreciation of fixed assets in enterprises; create conditions for business computer properly, sufficient number of fixed assets depreciation on business expenses; Instead, the renovation of machinery and equipment in the direction of applying advanced technology, modern techniques consistent with business requirements of businesses and of the economy;
At the suggestion of the Director of the financial policy;
Decision: article 1: attached to this decision: "management mode, use and depreciation of fixed assets".
This mode applies to all State-owned enterprises. Enterprises in the other economic sectors is only required to apply the provisions relating to the determination of the cost of tax, other regulations are encouraged to apply.
Article 2: the decision has effect from 01/01/2000.
This decision replaces decision no TC 1062/QD/CSTC November 1996 of the Minister of Finance issued the management mode, use and depreciation of fixed assets. The provisions on the management, use and depreciation of fixed assets left with this decision are cult.
Article 3: the Director of the financial policy, Chief of the Ministry, Director corporate finance, General Director of the tax Bureau, heads of units and subordinated to the Ministry of finance in the range function, their powers are responsible for the Organization, deployment guidance and check the enforcement of the decision.
The Board, the Director General, the Director of the enterprise is responsible for the implementation of this decision.
MANAGEMENT MODE, USE and DEPRECIATION of FIXED ASSETS (attached to decision No 169/1999/QD-BTC dated 30 December 1999 of the Minister of Finance) section 1 GENERAL PROVISIONS article 1: object, scope: this mode applies to State enterprises , including: corporations, business Members Of the company, independent business;
For businesses of different economic components such as limited liability companies, joint stock companies, joint ventures, private enterprises, enterprises with foreign investment, only required to apply the provisions relating to the determination of the cost of tax calculation; the other rules in this mode are encouraged to apply;
Enterprises do manage, use depreciation to each fixed asset management by enterprises, use.
Article 2: The words used in this mode are interpreted as follows: 1. tangible fixed assets: the labour data is primarily having physical form (each unit has independent structural assets or is a system composed of many parts of assets associated with each subject performing a certain function or some) great value and time use long, involved in many business cycle but still retains the original physical form such as homes, architectural plants, machinery, equipment ...
2. Fixed assets intangible fixed assets are these: no physical form, showing the value amounts have been invested are related directly to the business cycle of the business such as: business start-up costs; the cost of land use; the cost of patents, patents, copyrights, ...
3. Fixed assets leasing: the fixed assets are the financial lease fixed assets the company's rental business for financial lease if the lease meets at least one of the four following conditions: a. When the end of the time limit for contract hire, lease be transferred ownership of rental property or be continued under the agreement of two parties;
b. content of the lease are regulated: the end of the lease, lessees are choosing to buy property rent according to the nominal price is lower than the actual value of the leased property at the time of acquisition;
c. lease a property at least equal to 60% of the time required to hire the asset depreciation;
d. the total amount of rent a property type specified in the lease, must be at least equal to the price of the property on the market at the time of signing the contract.
Every lease of fixed assets if not satisfy any of the conditions of the four above requirements are deemed to be fixed assets operating lease.
4. fixed assets original: is the entire actual costs costs to the fixed asset for the fixed asset given to go into normal operation as the actual purchase price of fixed assets; the cost of shipping, unloading, installation costs, test run; interest on money borrowed to invest in fixed assets when not yet delivered and put fixed assets in use; stamp taxes and fees (if any).
5. time use of fixed assets: is the time expected business fixed assets used in operations in normal conditions, in accordance with the technical-economic parameters of the fixed assets and other factors related to the operation of the fixed assets.
6. fixed assets: depreciation is the decrease in value and use value of fixed assets due to engaging in business activities, due to the erosion of the natural, due to the technical progress ... in the process of operation of fixed assets.
7. Depreciation of fixed assets: is the calculation and allocation of an original system of fixed assets on business expenses over time the use of fixed assets.
8. The number of accumulated depreciation of fixed assets: is the total depreciation was quoted on business expenses over the period of fixed assets business calculate to determine the time.
9. the remaining value on the bookkeeping of fixed assets: worth the rest of fixed assets reflected on ledger, is determined by the difference between the original fixed assets and accumulated depreciation of fixed assets as of the time of the determination.
10. fixed assets repair: is the maintenance, maintenance, repair the damage arises in the course of activities aimed at restoring normal operating capacity of fixed assets.
11. Upgrading of fixed assets: is the activity aimed at prolonging the time of use, productivity enhancement, features the effects of fixed assets such as improving; construction and installation; additional equipment for fixed assets.
Article 3: every year, businesses are proactively determine time used fixed assets as defined in article 15 of this mode consistent with production and business situation of the business.
Section 2 of the REGULATIONS on the MANAGEMENT of FIXED ASSETS in USE, article 4: standards and awareness of fixed assets: 1. Standards and identify tangible fixed assets:

All the labor data is each tangible assets have independent structure, or is a system composed of many individual asset Department joined together to perform one or several functions that if lack of any part thereof, then the system may not work If agreed upon, both the standard $50,000 below shall be deemed to be fixed assets: a. time use from 1 year upwards;
b. valued at 5 million dong (five million);
The case of a system consisting of many individual property sections linked together, where each component has a different time used and if missing a part that both systems still perform its primary functions that do require management, use of fixed assets requires separate management of each Division of property, each of the Division of property that is considered a tangible fixed assets (for example, seats, engine and frame ... in a plane).
For working cattle and/or for the product, then each of the animals is considered a tangible fixed assets.
For perennial gardens, the garden pieces are considered to be a tangible fixed assets.
2. Standards and recognize the intangible fixed assets: All actual expenses that business spending both at the same time satisfying the conditions specified in paragraph 1, this, without forming fixed tangible assets shall be regarded as intangible fixed assets. If this cost is not simultaneously satisfy both criteria mentioned above shall be accounted directly or be gradually allocated to business expenses of the business.
Article 5: determine the raw cost of fixed assets: 1. Determine the original fixed assets: tangible fixed assets a. types of stores: raw reviews fixed assets type of shops (including the purchase of the new and old), including: the actual price to pay; interest on money borrowed to invest in fixed assets when not in fixed assets in use; the cost of shipping, unloading; the cost of the repair, renovation of fixed assets before putting into use; cost of installation, test run, stamp taxes and fees (if any) ... b. fixed assets investment and construction type: raw price of fixed assets investment and construction types (both DIY and outsource) is finalizing construction work as defined in the Charter investment management and the current building , other related costs and stamp fees (if any).
For fixed assets was the working cattle and/or for the products, perennial gardens, the original is full the actual costs spent for the animals, gardens that from at formation until put into exploitation, use as stipulated in the Charter investment management and the current building , other related costs and stamp fees (if any).
c. fixed assets categories are granted, are moving to ...
Original fixed assets were granted, be moved to ... include: remaining value on the accounting of the fixed assets in the level switch units, ... or the value according to the actual evaluation of the Board and the cost of remodeling; repair costs; the cost of transportation, unloading, installation, test run; transcript fee (if any) that the receiving party assets to pay off fixed assets before putting into use.
Private resources fixed asset transfer prices between subsidiaries in dependent accounting enterprises is the price reflected in the unit is moved accordingly with the profile of the fixed assets. The receiving unit of fixed assets based on the original, the number of accumulated depreciation, the value left on the accounting books and records of fixed assets to determine the original targets, the number of accumulated depreciation, the value left on the accounting of fixed assets and reflect on the accounting books. The costs related to the transfer of fixed assets between subsidiaries not dependent accounting accounting resources fixed asset price increases that accounting into business costs in the period.
d. fixed asset categories are for, to be awarded, courtesy, receive capital venture, get back capital, due to excess detection ...
Original fixed assets categories are for, to be awarded, courtesy, receive capital venture, get back capital, by detecting excessive. .. including: the value according to the reviews of actual delivery Council; the cost of remodeling, repair of fixed assets; the cost of shipping, unloading, installation, test run, stamp fees (if any) ... that party must spend before put into use.
2. Determine the original fixed assets intangible: a. the cost of land use: is the entire actual costs costs directly related to the land use include: money spent to have the right to use the land, the cost of compensating clearance, leveling , stamp fees (if any). (not including the costs spent for the construction works on the land).
Business cases of land rent paid annually or periodically, then these costs are allocated progressively to the cost of doing business in the States, accounting khôntg to the raw cost of fixed assets.
b. business establishment costs: is the actual costs directly related to the preparation for the birth of the enterprise and the enterprise established participants agreed to consider as part of capital contributed by each person and are recorded in the capital of the business, including : the costs for research, exploration, establishing investment projects established businesses; silently fixed cost projects; the meeting established the ... c. research costs, development: the real costs of business spending to make the work of research, exploration, construction of the long-term investment plan ... in order to bring long-term benefits for the business.
d. costs of patents, patents, copyrights, bought the copyright, technology transfer ... the whole of the real costs of business spending for public research (including for production testing, testing, testing for the currency of the State) was granted , by sãng, copyright, or the cost to buy back the business of copyright, copyright trademarks; read for getting technology transfer from institutions and individuals ... that these costs have the effect of directly serving the business activity of the business.
e. the cost of business advantage: is the difference in costs for the businesses to pay more (the price difference is an additional lậch = purchase price-the value of the assets according to the actual review) in addition to the value of the assets according to the actual rating (fixed assets, assets ...) when business goes to buy , merged, merge a different business. This advantage is formed by the advantage of location of business, about the reputation and credibility with you, about the level of skilled team of employees, administrative and financial organization of the Corporate Management Committee.
3. Determine the original fixed assets financial rental: raw reviews financial lease fixed assets reflected in the rental unit as property owners unit consists of: the actual purchase price; the cost of shipping, unloading; the cost of the repair, renovation of fixed assets before putting into use; cost of installation, test run, stamp taxes and fees (if any).
Part of the difference between the fixed assets rental money is charged for the rental unit and the original price of fixed assets which are accounted into the costs of business consistent with the duration of the leasing contract.
Article 6: The business costs spent to upgrade fixed assets are reflected rising raw price of fixed assets, not accounting the costs this into the cost of doing business in the States.

The repair costs of fixed assets are treated as expenses and direct accounting or allocate fade into business expenses in the period.
For some specific industries that repair expenses of fixed assets incurred unevenly between the States, the five, if businesses want to extract before the repair costs of fixed assets on business expenses it must plan to extract before the repair costs of fixed assets and the Finance Ministry to consider the decision; After the written comments of the Ministry of finance, the business must inform the tax authorities directly managed to know.
Business must finalize the actual repair cost incurred with repair costs have been quoted before, if the actual repair costs greater than the number was quoted then the disparity was a straight accounting or allotted gradually into the cost in the period, if the actual repair cost is less than the already quoted then the difference be accounted into other income.
Enterprises belonging to particular industries if to apply the method of allocating the cost of repairs of fixed assets into the next trading period, enterprises must also plan to allocate costs this page contains fixed assets and inform the tax authorities directly managed to know.
Article 7: All fixed assets in business must have a separate record (the records include minutes of delivery of fixed assets, contract, invoice, purchase of fixed assets and other related documents), track, manage, use and depreciation in accordance with the provisions in this mode. Fixed assets must be classified, statistics, numbered and have the card, be monitored in detail under each object record fixed assets and are reflected in the window track fixed assets.
The enterprise must perform the management, using the fixed assets depreciation was out but still involved in active trading as the normal fixed assets.
Periodically at the end of each financial year, the business must conduct inventory of fixed assets, all cases detected, the lack of fixed assets shall be established thereon, find the cause and take measures to handle.
Article 8: classification of fixed assets within the enterprise: based on the nature of fixed assets within the enterprise, the enterprise classify the fixed assets according to the following criteria: 1. Fixed assets for the purpose of business: is the fixed assets used by enterprises for the purposes of the business of the business.
a. fixed assets: intangible costs established, the cost of collection development, concessional rights, mining rights, patents, inventions, trade marks, ... b. tangible fixed assets: enterprises classified in the following categories: category 1: homes, architectural treasures: the fixed assets of enterprises was formed after the construction process as a work based , shed, water tower, fences, yards, decorative works for houses, roads, bridges, railway, bridge, Harbour Bridge ...
Type 2: machines, devices: is the entire machinery and equipment used in the business activities of the business as specialized machinery, equipment, technological lines, the single machines.
Type 3: means of transport, transmission equipment: is the type of means of transport include rail transport, waterways, roads, aviation, pipeline and transmission equipment such as information systems, electrical systems, water pipes, conveyor ...
Type 4: device management tools: is the equipment, instruments used in the management of the business activity of the business such as computers serving management, electronic equipment, devices, measuring tools, quality control, drying, vacuum cleaners, superlite ...
Type 5: perennial gardens, working cattle and/or for the product: is the perennial garden as the garden garden garden, tea, coffee, rubber, fruit orchards, lawns, green carpet ...; working cattle and/or for products like the elephant herd, Flock, herd, cows ...
6 type: The type of other fixed assets: as all of the other fixed assets not yet listed in the above types such as pictures, art works ...
2. Fixed assets for the purpose of benefits, career, security, Defense: is the fixed asset management by enterprises used for welfare purposes, career, security, national defense and in business. The fixed assets are also classified according to the provisions in clause 1, article.
3. Fixed assets preserve, keep, keep households State: is the fixed assets preserve business households, hold for other units or store state households as defined by competent State bodies.
Depending on the requirements of each business, businesses classified in more detail the fixed assets of the business in each group accordingly.
Article 9: monitoring, management, use and depreciation of fixed assets are subject to the guidelines under review, the number of accumulated depreciation and residual value on the accounting of fixed assets: the remaining value Of the accumulated depreciation on the original accounting = fixed assets-succession of the assets of the fixed assets fixed assets original in the business only to be changed in the following cases: 1. Assessing the value of fixed assets;
2. Upgrading of fixed assets;
3. Removed one or some parts of fixed assets: When changing the original fixed assets, enterprises must establish a clearly changing bases and redefine the original target, the remaining value on the accounting books, the accumulated depreciation of fixed assets and conduct accounting in accordance to existing regulations.
Article 10: as specified by the mode of finance, enterprises have the right to:-the movement of fixed assets between subsidiaries to serve business purposes more effectively;
-Proactively assign fixed asset sale to recover the capital used for business purposes more effectively;
-Actively paying the fixed assets obsolete that cannot cede sold or damaged without possibility of recovery:-rental of works for the fixed assets temporarily not used but must ensure the follow-up and management of fixed assets. Businesses and fixed assets rental party must set the lease of fixed assets of which the fixed asset type specific, time to hire, rent to pay and the responsibility of the parties to the contract ...-use fixed assets to pledge as collateral ... but still have to make sure the track and manage fixed assets.
When delivered, the fixed assets must establish a fixed asset status, responsible parties and take measures to handle the damage, loss of fixed assets.
In this time of giving pledge, mortgage, lease (rent) ... fixed assets, enterprises still have to count and for the depreciation of fixed assets in business expenses during the period.
When liquidation, assignment of selling fixed assets, enterprises must set up Council to determine when the liquidation recovery value, determine the selling price of the fixed asset, the Organization liquidate, sell alienation of fixed assets under the current rules.
Any lease, pledge, mortgage, maneuver ... fixed assets must abide by the provisions of the civil code, the current rules on financial management for businesses.
Article 11: for fixed assets operating lease, corporate responsibility Manager, used according to the provisions of the lease. No business depreciation for the fixed asset, the rental costs of fixed assets are accounted into the costs of doing business in the States.

Article 12: for the fixed assets financial hire, businesses have to track, manage, use and as depreciation for fixed assets in its possession and must fulfill the obligations pledged in the lease of fixed assets.
Lessor as owner to track, manage and implement the provisions of the lease of fixed assets.
Article 13: The labour data is not fixed assets (the labor data does not satisfy the standards of value, but there is the time used from 1 year upwards-labor tools called small) businesses to track, manage, use these assets as for fixed assets and to calculate their value gradually allocated to costs business from time to time use accordingly.
For small labor tool has allocated most of the values that are still usable, business must track, manage, use this small labor tools such as the small labor tools normally but does not allocate its value on business expenses.
Article 14: for smooth and professional public activities, all activities for rent, mortgage, pledge, assignment, liquidation sale ... fixed assets must follow strictly the regulations on financial management for the State-owned public utility activities.
Section 3 of the REGULATIONS on DEPRECIATION and USE the FUNDS DEPRECIATE FIXED ASSETS article 15: determine the time used tangible fixed assets: 1. Based on the criteria below to determine the time of use of the fixed assets:-technical service life of fixed assets according to the design;
-Current status of fixed assets (fixed assets-time used, fixed asset generation, actual condition of fixed assets, etc.);
-Economic service life of fixed assets;
Fixed assets for own brand new (not used), fixed assets which used actual values also from 90% or more (compared to the sale price of the fixed assets of the same type or of a new type of fixed assets the equivalent on the market); the business is based on the time frame for the use of fixed assets provisions annex 1 attached to this mode to determine the time of use of the fixed property accordingly.
2. time use of each of the fixed assets of the business are identified in the financial year. Business has determined the time used fixed assets in accordance with the regulations, the tax authorities are not arbitrarily imposing expensive time used fixed assets to determine the costs of enterprise income tax.
If the business wants to determine the time use of fixed assets other than the time frame of use prescribed in annex I attached to this mode, business must clearly explain the bases for determining the time of use of the fixed asset that the Finance Ministry to consider decision.
Particularly for the loan business to expand, invest and business results of the business did not suffer losses shall be allowed to determine the time of use of the fixed asset from the source of the loan over time in the loan contract, but must not be reduced by more than 30% compared with the minimum time of use of the fixed asset that the provisions in Annex i. 3. The case of the impact factors (such as upgrading or scrapped one or some parts of your fixed assets, ...) in order to lengthen or shorten the time use identified earlier of fixed assets, the enterprise proceeded to redefine the time use of fixed assets according to the above regulations at the time of completion of business arising at the same time to set the minutes stating the grounds to alter the time of use.
Article 16: time use intangible fixed assets: corporate self-determination of the time of using intangible fixed assets during the period from 5 to 40 years.
Article 17: determine the time used fixed assets in some special cases:-for foreign investment projects in the form of build-transfer (BOT) time use of fixed assets are determined by the time the rest of the project activities.
-For the business cooperation contract (BCC) has a foreign party to the contract, after the end of the term of the contract of transfer foreign party does not reimburse the State of Vietnam, the use of fixed assets fixed assets transferred is determined by the remaining operating time of the project.
Article 18: the method of depreciation of fixed assets: 1. Fixed assets in business depreciation according to the straight line depreciation method, contents are as follows:-according to the rules in this business mode determines the time use of fixed assets;
-Determining the level of annual depreciation for fixed assets according to the following formula: the level of the Yuan depreciation rates of fixed assets = annual average of fixed assets use time average annual depreciation permitted rounding to the unit as specified below :-the first decimal value from Figure 5 or more are rounded up to 1 unit of value for the number of rows (for example, copper is the copper 950,714 circular grab 950,713.5).
-The first decimal value from the 4 it numbers the unit is retained (for example, copper is the copper 950,713 rounded 950,713.4).
If the business depreciation for each month taken of depreciation to extract the entire year divided by 12 months.
2. where the time used or the price of fixed assets change, businesses must determine the average depreciation rate of fixed assets by taking the remaining value on the Accounting Division (:) for the time using redefine or remaining time of use (defined as the difference between the time use registered minus time spent use) of fixed assets.
3. the Depreciation Rate for the last year of the time use of fixed assets are determined as the difference between the original fixed assets and accumulated depreciation made of fixed assets.
Article 19: The reflecting increased, reducing the original fixed assets were made at the time of increase and decrease of fixed assets in September.
The quote or come on depreciation of fixed assets is done according to the principle, round. Fixed assets increase, reduce, stop engaging in business activities (put in store as specified by the State, pending liquidation, ...) in the month, or come on depreciation of fixed assets from the first day of the next month.
Article 20:1. All fixed assets of the business are related to business activities are to depreciation, the depreciation of fixed assets are accounted into the costs of doing business in the States.
2. The fixed assets not involved in business activity is not depreciation, include:-fixed assets without using, yet need had the decision of the Board (for the business for the Board) or the Agency decided to establish business (for business without Board) allows businesses to be put into store , preserving, maneuver for other businesses.
-Fixed assets in State reserve, assigned to the management of business, keeping households.
-Fixed assets in service welfare activities in businesses such as kindergartens, clubs, cafeterias, Thanh market missionary, ...-The fixed assets serve the General needs of society as a whole, not to cater to the business activity of private enterprises such as dams and levees, bridges, roads, ... that the State of affairs for business management.
-Other fixed assets does not engage in business activities.

Implement the business management, tracking of fixed assets on this as for the fixed assets used in the business activities and the level of wear and tear of fixed assets (if any); the annual depreciation rates are determined by taking the raw price divided by (:) for the time use of fixed assets determined in accordance with paragraph 1, article 18 of this mode.
If the fixed asset has engaged in business activities in the fixed assets in time to participate in running the business, the business done and depreciation on business expenses of the business. The money is allocated according to the origin of fixed assets.
Article 21: the business do not count and depreciation for the fixed asset depreciation was exhausted but still used in business activities.
As for what fixed assets not yet depreciated most damaged, businesses must determine the cause, compensatory liability rules, compensation for the damage ... and handle the losses according to the current rules.
As for what fixed assets pending liquidation, calculated from the time of fixed assets ceased to engage in business activities, business only depreciation according to the rules in this mode.
Article 22: the Council forwarding, the Council, the Council gave in liquidation sale ... fixed assets in business by enterprises decided to include the compulsory membership is Corporate Director, chief accountant or financial manager-corporate accounting, a technical experts knowledgeable about the types of fixed assets (in or outside the enterprise) the party, representing the delivery of assets (if any) and other members due to business decisions. In these special cases or under the provisions of the current financial management, Enterprise offers more representative bodies direct financial management and management of technical-economic sector (if any) to join this Council.
Article 23. The use of depreciation of fixed assets of enterprises and the mobilization of funds depreciation of fixed assets of the members of the Corporation must comply with the rules on financial management mode of the State, the financial regulation of the Corporation.
ITEM 4 IMPLEMENTATION article 24: The subdivisions and the Ministry of finance, within the scope of the function, its mission has the responsibility to implement, organize and guide the business done right this mode.
Article 25: this regime has effect from January 1, year 2000