Phụ lục số 01 Thông tư 23/2023/TT-BTC: Thời gian tính hao mòn và tỷ lệ hao mòn tài sản cố định hữu hình

NO.

LIST OF ASSETS

DEPRECIATION PERIOD (year)

DEPRECIATION RATE (% per year)

I

Buildings and construction works

- Villas and construction works at special level

80

1,25

- Level I

80

1,25

- Level II

50

2

- Level III

25

4

- Level IV

15

6,67

II

Architectural structures

- Warehouses, storage tanks, parking lots, drying grounds, sport playgrounds, swimming pools

20

5

- Drilled wells, dug wells, fences

10

10

- Other architectural structures

10

10

III

Automobile

1

Official state cars

- Car with 4 to 5 seats

15

6,67

- Car with 6 to 8 seats

15

6,67

2

Cars serving general purposes

- Car with 4 to 5 seats

15

6,67

- Car with 6 to 8 seats

15

6,67

- Car with 9 to 12 seats

15

6,67

- Car with 13 to 16 seats

15

6,67

3

Specialized cars

- Ambulances

15

6,67

- Fire fighting vehicles

15

6,67

- Prison vans:

15

6,67

- Mechanical street sweeper

15

6,67

- Sprinkler truck

15

6,67

- Garbage truck

15

6,67

- Compactor truck

15

6,67

- Mobile repair vehicle

15

6,67

- Truck laboratory

15

6,67

- Mail truck

15

6,67

- Power line inspection vehicle

15

6,67

- Rescue vehicle

15

6,67

- Crane truck

15

6,67

- Dual-control car

15

6,67

- Traffic inspector vehicle

15

6,67

- Satellite truck

15

6,67

- Outside broadcasting truck

15

6,67

- Different types of trucks

15

6,67

- Van

15

6,67

- Car with more than 16 seats

15

6,67

- Other specialized cars

15

6,67

4

Cars serving state reception

15

6,67

5

Other cars

15

6,67

IV

Other transport vehicles (other than cars)

1

Road vehicles

10

10

2

Rail road vehicles

10

10

3

Waterborne vehicles

- Cargo ship

10

10

- Passenger ship

10

10

- Rescue craft

10

10

- Inland waterway container vessel

10

10

- Inland waterway passenger vessel

10

10

- Different types of ferry-boats

10

10

- Different types of canoes, motor-boats

10

10

- Different types of boats or ships

10

10

- Other waterborne vehicles

10

10

4

Airborne vehicles

10

10

5

Other transport vehicles

10

10

V

Machinery and equipment

1

Popular office machinery and equipment

- Desktop computer

5

20

- Laptop (or similar electrical equipment)

5

20

- Printer

5

20

- Fax machine

5

20

- File cabinet

5

20

- Scanner

5

20

- Paper shredder

5

20

- Photocopier

5

20

- Office chairs and desks for people in high positions

8

12,5

- Tables and chairs for conference rooms

8

12,5

- Table sets

8

12,5

- Air conditioner

8

12,5

- Electric fans

5

20

- Heater

5

20

- Other popular office machinery and equipment

5

20

2

Machinery and equipment serving the general activities of agencies, organizations and units

a

Machinery and equipment serving general activities of agencies, organizations or units that are similar to the popular types

As specified at point 1, Section V of this Appendix

As specified at point 1, Section V of this Appendix

b

Other types of machinery and equipment serving the general activities of agencies, organizations or units

- Projector

5

20

- Water filter

5

20

- Dehumidifier, vacuum cleaner

5

20

- Televisions, video devices and other digital devices

5

20

- Sound recorder

5

20

- Camera

5

20

- Audio device

5

20

- Switchboard, walkie-talkie

5

20

- Other communication devices

5

20

- Refrigerator, cooler

5

20

- Washing machine

5

20

- Internet and media devices

5

20

- Electronic equipment

5

20

- Data storage and management equipment

5

20

- Other transmission equipment

5

20

- Surveillance camera

5

20

- Elevator

8

12,5

- Water bump

8

12,5

- Safe

8

12,5

- Tables and chairs for meeting halls

8

12,5

- File cabinet or display cabinet

8

12,5

- Other machinery and equipment serving general activities

8

12,5

3

Specialized machinery and equipment

- Specialized machinery and equipment that are similar to the popular types and serve general activities of agencies, organizations or units

As specified at point 1, point 2b Section V of this Appendix

As specified at point 1, point 2b Section V of this Appendix

- Specialized machinery and equipment in fields of culture and art (sound equipment, lighting, speakers, microphones, lights, etc.)

5

20

- Other specialized machinery and equipment

8

12,5

4

Other machinery and equipment:

8

12,5

VI

Perennial plants, draught animals and/or animals that serve production.

1

Different types of animals

8

12,5

2

Perennial plant, perennial garden, (industrial garden fruit garden and ornamental plants)

25

4

3

Lawn, tree, ornamental plant, ornamental garden

8

12,5

VII

Other tangible fixed assets

8

12,5