On August 17, 2018, the Ministry of Finance of Vietnam issued the Circular No. 75/2018/TT-BTC prescribing the regime for management, calculation of depreciation of transport or water infrastructure assets.
According to Circular No. 75/2018/TT-BTC of the Ministry of Finance of Vietnam, aviation infrastructure assets include:
- Runways;
- Taxiways;
- Aprons;
- Ground vehicle roadways;
- Security fences;
- Other aviation infrastructure assets.
Rail infrastructure assets include:
- National railroads (including mainline and station railways), switches, bridges, culverts, tunnels, embankments, guard walls, railroad crossings and fences separating national railroads from highways;
- Railway stations (including station buildings, built-in railroads, roadways inside stations used for train operation purposes, waiting rooms, depots and yards for storage of rail freight directly related to train operation activities, railway control rooms, signal equipment rooms, railway platforms, station canopies, platform intersections, overpasses for passengers inside railway stations, interlocking towers);
- Rail yards storing, maintaining, repairing railroad cars and performing other engineering operations);
- Rail operations control rooms inside national rail transport control centers;
- Water supply and drainage systems; signaling systems (including transmission lines, switchboard stations, station entrance/exit signals, constraint and control equipment, signal cables and power sourcing systems); power supply systems directly relating to train operations;
- Arch structures of bridges, tracks and signaling systems of national railways, facilities locating national railway signaling systems, rail bridge, tunnel and flagmen boxes;
- Internal roads not used for train operation purposes;
- Rail station squares;
- Depots or yards for storage of rail freight not directly related to train operations;
- Facilities intended for service provision and commercial activities (including those designed for sale of goods and provision of accommodations or other services) at national railway stations;
- Office rooms intended for performing duties of state authorities within station areas;
- Other rail infrastructure assets.
View more details at Circular No. 75/2018/TT-BTC of the Ministry of Finance of Vietnam, effective from October 03, 2018.
-Thao Uyen-
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