The Ministry of Information and Communications recently issued Circular 01/2018/TT-BTTTT on economic-technical norms regarding measurement and testing in the field of broadcasting and television.
According to the provisions of Circular 01, the depreciation levels are divided into three types: material depreciation, labor depreciation, and machinery depreciation. To be specific: the determination of depreciation levels is as follows:
Material Depreciation Level: This is the quantity of materials needed to complete a unit volume of measurement work.
Labor Depreciation Level:- It is the working time of the engineers and technicians directly performing the measurement work.- The number of working days includes both primary and secondary labor required to execute and complete a unit volume of measurement work from preparation to completion.- The level of engineers and technicians in the norms is the average level of the engineers and technicians needed to complete the measurement work.- One working day is calculated as 8 working hours.
Machinery and Equipment Depreciation Level:- It is the amount of time, calculated in hours, using the equipment directly to complete a unit volume of measurement work.- The duration of use for machinery and equipment is stipulated in Circular 162/2014/TT-BTC.
More details can be found in Circular 01/2018/TT-BTTT effective from June 1, 2018.
- Thanh Lam -
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