Guidelines for Classifying Tangible Fixed Assets according to Circular 13/2019/TT-BQP

04:41, 11/07/2024

The Ministry of National Defense recently issued Circular 13/2019/TT-BQP stipulating and guiding the policies for the management, depreciation, and amortization of fixed assets and the policies for reporting fixed assets being specialized assets and assets serving management work at units under the Ministry of National Defense.

The classification of tangible fixed assets under the Ministry of National Defense is stipulated in Circular 13/2019/TT-BQP as follows:

- Type 1: Houses, construction works; including: Villas, special-grade construction works; Grade I, Grade II, Grade III, Grade IV.- Type 2: Architectural works; including: Warehouses, tanks, parking lots, drying yards, playgrounds, sports fields, swimming pools; drilled wells, dug wells, fences; other architectural works.- Type 3: Automobiles; including: Automobiles for the work of various positions; automobiles for general work; specialized automobiles; automobiles for state reception; other automobiles.- Type 4: Other transportation means; including: Road transportation means; railway transportation means; waterway transportation means; airway transportation means; other transportation means.- Type 5: Machinery, equipment; including: Common office machinery and equipment; machinery and equipment serving the general activities of units; specialized machinery and equipment; other machinery and equipment.- Type 6: Perennial trees, working and/or productive animals, including: Various types of animals; perennial trees, perennial crop gardens; industrial crop gardens; fruit tree gardens.- Type 7: Other tangible fixed assets.

More details can be found in Circular 13/2019/TT-BQP, effective from March 18, 2019.

- Thanh Lam -

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