Calculation of Total Depreciation Cost of Auxiliary Service Fixed Assets

16:20, 11/07/2024

The Ministry of Industry and Trade issued Circular 46/2018/TT-BCT on November 15, 2018, specifically stipulating the method for calculating the total depreciation expenses of fixed assets for auxiliary service providers.

Circular 46 stipulates that the total depreciation cost of fixed assets (CKH) of an auxiliary service provider in year N is determined as follows:

- The duration and method of depreciating fixed assets are implemented according to the regulations in the guiding Circular of the Ministry of Finance and guiding documents by competent state agencies. The total depreciation cost of fixed assets is the projected depreciation value of fixed assets for year N at the time both parties negotiate the pricing plan to present for the appraisal of auxiliary service prices provided by the power plant.- In case there is a difference between the projected depreciation value of fixed assets in the auxiliary service pricing plan for year N-1 and the actual implementation in year N-1, this difference will be considered by both parties to adjust the depreciation cost in the auxiliary service pricing plan for year N if necessary.

See details at Circular 46/2018/TT-BCT effective from January 1, 2019.

-Thao Uyen-

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