Depreciation rates of intangible fixed assets under the management of Hanoi City, Vietnam

Depreciation rates of intangible fixed assets under the management of Hanoi City, Vietnam

On August 15, 2024, the People's Committee of Hanoi City issued Decision 52/2024/QD-UBND regarding the List of Special Fixed Assets; the list, depreciation time, and Depreciation rates of intangible fixed assets under the management of Hanoi City, Vietnam.

This Decision issues the List of Special Fixed Assets; the list, depreciation time, and depreciation rates of intangible fixed assets (excluding the brand of public service providers) under the management of Hanoi City.

Other contents concerning the policies of managing and calculating depreciation of fixed assets not stipulated in this Decision will be implemented according to the provisions of Circular 23/2023/TT-BTC guiding the management policies, calculation of depreciation, and amortization of fixed assets at agencies, organizations, units and fixed assets assigned by the State to enterprises for management without accounting them into state capital at the enterprises.

Depreciation rates of intangible fixed assets in Vietnam (Image from the internet)

The list, depreciation time, and depreciation rates of intangible fixed assets are specified in Appendix No. 02 issued together with Decision 52/2024/QD-UBND. To be specific:

Note: The above-mentioned software application list - software products (Type 4) is based on Circular 20/2021/TT-BTTTT dated December 3, 2021, amending and supplementing Circular 09/2013/TT-BTTTT dated April 8, 2013, which promulgates the list of software and hardware, electronic products.

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