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MINISTRY OF
FINANCE
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 74/2024/TT-BTC
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Hanoi, October
31, 2024
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CIRCULAR
ON REGULATIONS FOR THE
MANAGEMENT AND DEPRECIATION OF ROAD TRANSPORT INFRASTRUCTURE ASSETS, AND
GUIDELINES FOR DECLARATION AND REPORTING ON ROAD TRANSPORT INFRASTRUCTURE
ASSETS
Pursuant to the Law on Management and Use of
Public Assets dated June 21, 2017;
Pursuant to Decree No. 44/2024/ND-CP dated April
24, 2024 of the Government on the management, use, and operation of road
transport infrastructure assets;
Pursuant to Decree No. 14/2023/ND-CP dated April
20, 2023 of the Government on the functions, tasks, powers, and organizational
structure of the Ministry of Finance;
At the request of the Director of the Public
Asset Management Authority;
The Minister of Finance hereby issues a Circular
on the management, depreciation of road transport infrastructure assets, and
providing guidelines for the declaration and reporting on road transport
infrastructure assets.
Chapter I
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Article 1. Scope
1. This Circular regulates the management and
depreciation of road transport infrastructure assets classified as fixed assets
and provides guidelines for the declaration and reporting of road transport
infrastructure assets invested in and managed by the State.
2. This Circular does not apply to:
a) Road transport infrastructure assets specified
in Clause 2, Article 1 of Decree No. 44/2024/ND-CP dated April 24, 2024 of the
Government on the management, use, and operation of road transport
infrastructure assets (hereinafter referred to as Decree No. 44/2024/ND-CP).
b) Determination of the lifespan of road transport
infrastructure assets for the purposes of construction, upgrading, renovation,
expansion, or maintenance projects related to road transport infrastructure
assets.
c) Determination of the value of road transport
infrastructure assets for: Pricing for the concession of asset-based tolling
rights, leasing of the asset operating right, limited-term concession of asset
operating right; disposal of road transport infrastructure assets;
participation in public-private partnership (PPP) projects.
Article 2. Regulated entities
1. State road transport management authorities,
including: The Ministry of Transport; People’s Committees of provinces or
centrally affiliated cities (hereinafter referred to as Province-level People’s
Committees).
2. Road management authorities, including: Central
road management authorities; province-level road management authorities,
district-level road management authorities commune-level road management
authorities, as specified in clause 2, Article 2 of Decree No. 44/2024/ND-CP.
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4. Organizations and units directly responsible for
accounting, managing, archiving records, declaring reports, and entering
information into the database of road transport infrastructure assets, as
specified in Clause 4, Article 2 of Decree No. 44/2024/ND-CP.
5. Other entities involved in the management,
depreciation, declaration, and reporting of road transport infrastructure
assets.
Chapter II
GENERAL PROVISIONS ON THE MANAGEMENT OF ROAD TRANSPORT
INFRASTRUCTURE ASSETS
Article 3. Road transport infrastructure assets
Road transport infrastructure assets include the
types of assets listed in Article 3 of Decree No. 44/2024/ND-CP.
Article 4. Criteria for determining road
transport infrastructure assets as fixed assets
1. Determination of road transport infrastructure
assets:
a) An asset that can be used independently is
identified as a single asset.
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c) In cases where a system is allocated to multiple
managing authorities, the portion of the asset allocated to each authority is
identified as a separate asset.
2. Road transport infrastructure assets specified
in Clause 1 of this Article are classified as fixed assets if they meet the
following two criteria:
a) The asset has a useful life of at least one (1)
year.
b) The original cost of the asset is at least
10,000,000 VND (ten million VND).
Article 5. Principles of management and
responsibilities of management authorities of road transport infrastructure assets
1. Road transport infrastructure assets specified
in Articles 3 and 4 of this Circular must have asset records prepared for
strict physical and value-based management in accordance with regulations on
the management and use of public property and other relevant laws. For
compensated and cleared road safety corridor land, only physical monitoring is
required, without accounting for the asset’s original cost, depreciation, or
residual value under this Circular. The value indicators (original cost, depreciation,
residual value) of the assets are expressed as whole numbers; if the
calculation results in decimal values, they shall be rounded up by adding 1 to
the integer part.
2. Each road transport infrastructure asset
specified in Articles 3 and 4 of this Circular constitutes a separate
accounting object. Accounting for road transport infrastructure assets
must comprehensively record and reflect information regarding the original
cost, depreciation, and residual value of the assets.
3. For road transport infrastructure assets that
are no longer needed but have not yet fully depreciated, the asset management
authority must continue to manage, monitor, and maintain the asset in
accordance with current regulations and calculate depreciation as prescribed in
this Circular until the asset is disposed of under the law.
4. For road transport infrastructure assets that
have been fully depreciated but are still in use, the asset management
authority shall continue to manage, utilize, monitor, and maintain the assets in
accordance with current regulations, without further depreciation.
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5. In case of concession of asset-based tolling
right, leasing of the asset operating right related to the road transport
infrastructure asset, the asset management authority shall continue to manage,
monitor, and depreciate the asset in accordance with the provisions of this
Circular during the period of such concession or lease.
6. In cases of limited-term concession of operating
rights for road transport infrastructure assets, during the concession period,
the asset management authority (transferor) shall:
a) be responsible for inspecting and supervising
the transferee's compliance with legal obligations and the limited-term
concession agreement of asset operating right.
b) do not calculate depreciation for the assets
under this Circular but must continue to record the original asset cost on the
accounting ledger at the time of concession and disclose it in the explanatory
section of the financial statement as required by current accounting standards.
c) Upon expiration of the limited-term operating
rights concession (including early termination of the agreement), the asset
management authority must reclaim the assets as per the limited-term concession
agreement of asset operating right and legal regulations; reassess the original
cost and residual value of the assets as stipulated in Clause 5, Article 6, and
Article 12 of this Circular, and resume management and depreciation as
specified in Decree No. 44/2024/ND-CP and this Circular.
7. In cases where existing road transport
infrastructure assets are used to participate in public-private partnership
(PPP) projects, during the handover of the assets to the investor for project
implementation, the asset management authority shall:
a) monitor and report on the assets used for the
project while under the investor's control.
b) do not calculate depreciation for the assets
under this Circular but must continue to record the original cost of the assets
on the accounting ledger at the time of handover and disclose it in the
explanatory section of the financial statement as required by current
accounting standards.
c) when the investor transfers the assets back to
the competent state authority, the asset management authority must reclaim the
assets, reassess their residual value as stipulated in Clause 6, Article 6, and
Article 12 of this Circular, and resume management and depreciation as
specified in Decree No. 44/2024/ND-CP and this Circular.
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a) Prepare asset cards and account for all road
transport infrastructure assets under their management in compliance with
current accounting standards.
b) Conduct annual asset inventories and adjust
accounting records if discrepancies arise during the inventory process.
c) Submit declarations and reports on the
management, usage, and operation of road transport infrastructure assets as
stipulated in Article 29 of Decree No. 44/2024/ND-CP and this Circular.
Chapter III
ORIGINAL COST, DEPRECIATION, AND RESIDUAL VALUE OF
ROAD TRANSPORT INFRASTRUCTURE ASSETS
Article 6. Determination of the original cost of
road transport infrastructure assets
1. For road transport infrastructure assets formed
through procurement and brought into use from the effective date of Decree No.
44/2024/ND-CP, the original cost is determined using the following formula:
Original cost of road transport infrastructure assets procured
= Invoice value
– Trade
discounts, price reductions, or seller penalties imposed on the seller (if
applicable) + Transportation, loading, unloading costs; repair,
renovation, or upgrade costs; installation, and trial operation costs
+ Taxes
(excluding deductible, reimbursable, or refundable taxes); fees and charges as
prescribed by law + Other costs (if applicable)
Where:
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b) Other costs (if any) refer to reasonable
expenses directly related to the procurement of road transport infrastructure
assets incurred by the agency up to the point the asset is put into use. If
common costs incur for multiple road transport infrastructure assets, they must
be allocated to each asset using appropriate criteria (e.g.,
quantity/length/area/invoice value of the road transport infrastructure assets
incurring the common costs).
2. For road transport infrastructure assets formed
through new construction investment and completed and brought into use from the
effective date of Decree No. 44/2024/ND-CP, the original cost is determined as
the final settlement value approved by the competent authority or person
(hereinafter referred to as competent authority) in accordance with legal
regulations. Specific provisions for certain cases are as follows:
a) In cases where road transport infrastructure
assets have been put into use (due to completed construction investment) but
have not yet received final settlement approval from the competent authority
assigned to manage the road transport infrastructure assets must record the
assets in the accounting books starting from the date of handover and use. The
recorded original cost is a provisional cost. The provisional cost in this case
should be determined in the following order of priority:
- Audited settlement value.
- Proposed settlement approval value.
- Value determined according to the A-B acceptance
record.
- Total investment or project estimate value
approved, or the most recently adjusted project estimate value (in cases of
project estimate adjustments).
When the settlement is approved by the competent
authority, the asset management authority shall adjust the provisional cost
recorded in the accounting books to align with the approved settlement value,
update the accounting records accordingly, and conduct asset accounting in
compliance with the applicable regulations.
b) In cases where a project includes multiple
components or assets (various accounting objects to be recorded in the
accounting books), but no separate budget estimates or final settlements exist
for each component or asset, the total settlement value approved by the competent
authority must be allocated to each component or asset for accounting purposes
using appropriate criteria (e.g., quantity/budget of each component or
asset/proportional value based on the market value of the respective assets).
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c) For projects with multiple components or assets
(various accounting objects to be recorded in the accounting books) that are
invested and approved for acceptance individually, any component or asset that
has completed construction, received acceptance, and been handed over for use
must be recorded in the accounting books as of the handover date.
d) If the project’s settlement value requires
adjustment based on recommendations or conclusions from competent authorities
following inspections or audits, the asset management authority must adjust the
original cost in compliance with those recommendations or conclusions.
d) For projects that include investments in assets
other than road transport infrastructure assets (as defined in Article 3 of
this Circular), the value of such investments must be excluded from the
project's total settlement value when determining the original cost of road
transport infrastructure assets.
3. For road transport infrastructure assets
received by the asset management authority through assignment or transfer decisions
by competent authorities after the effective date of Decree No. 44/2024/ND-CP
(except for cases specified in point c of this clause), the original cost is
determined using the following formula:
The original cost of
road transport infrastructure assets assigned or transferred
=
The original cost
recorded in the Handover and Acceptance Report
+
Transportation,
loading and unloading costs, repair, renovation, upgrade costs, installation,
and trial operation costs
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Fees and charges
as prescribed by the law on fees and charges
+
Other costs (if
any)
Where:
a) The original cost recorded in the Handover and
Acceptance Report is determined as follows:
a1) For assets already recorded in the accounting
books, the original cost recorded in the Handover and Acceptance Report is the
original cost of the road transport infrastructure assets already tracked in
the accounting books of the agency assigning or transferring the assets.
In cases where the assets have not been monitored
or recorded in the accounting books, before submitting them to the competent
authority for approval of assignment or transfer, the entity holding the assets
is responsible for reassessing the asset value and the remaining depreciation
period of the assets. Where:
- For assets assigned or transferred (as road
transport infrastructure assets currently managed by the asset management
authorities specified in Clause 3, Article 2 of this Circular) that have not
been recorded in the accounting books, the reassessment must comply with the
provisions outlined in a2, a3, and a4 of this clause.
- For assets assigned or transferred by entities
other than the asset management authorities specified in Clause 3, Article 2 of
this Circular, the reassessment must follow the legal regulations relevant to
asset valuation for those entities. If no specific legal regulations apply, the
reassessment should be conducted according to a2, a3, and a4 of this clause.
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a3) For road transport infrastructure assets not
recorded in the accounting books and without documentation to determine the
purchase price or construction cost as specified in a2, but with evidence to
establish the time the asset was put into use and the new purchase price of a
similar asset or the new construction cost of an asset with equivalent
technical specifications, the original cost recorded in the Handover and
Acceptance Report is determined using the following formula:
The original cost
recorded in the Handover and Acceptance Report
=
Purchase price of
a similar asset or the new construction cost of an asset with equivalent
technical specifications at the time the asset was put into use
Where:
- Purchase price of a similar asset applies to
assets other than buildings, construction works, or architectural structures.
This is the market price of a new, similar asset at the time it was put into
use.
- New construction cost of an asset with equivalent
technical specifications applies to buildings, construction works, or
architectural structures (including those formed through procurement). This
cost is determined using the following formula:
New construction
cost of the asset
=
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x
Area, volume, or
other relevant criteria (if applicable)
+
Value of
additional structural components associated with the building or structure
(e.g., ceilings, flooring, or other specific components as regulated by the
relevant ministry or local authority where the asset is located at the time
of its use)
a4) For road transport infrastructure assets that
have not been recorded in accounting books and lack the basis to determine
their original cost according to the provisions of a1, a2, and a3, the asset
management authority shall hire a valuation firm to appraise the asset's value
as the basis for determining the original cost recorded in the Handover and
Acceptance Report.
b) Other costs (if any) include reasonable expenses
directly related to the acceptance of road transport infrastructure assets
assigned or transferred. These costs, incurred by the receiving agency up to
the time the asset is put into use, may include hiring a valuation firm to
determine the asset's value. If there are common costs for multiple
assets, these should be allocated to each asset based on suitable criteria
(e.g., quantity, length, area, asset value, or other relevant criteria (if
any)).
c) For existing road transport infrastructure
assets assigned to the asset management authority under Chapter II of Decree
No. 44/2024/ND-CP, if the asset values have not been recorded in accounting
books, the asset management authority shall, after acceptance, collaborate with
the previous managing/temporary managing authority (assigning party) to
determine the original cost and remaining value of the assets. This
determination is based on the origin of the assets, related documentation, and
the provisions of Points a, b, and d, Clause 3, Article 9 of Decree No.
44/2024/ND-CP, as well as Clauses 1 and 2 of this Article and Clause 2, Article
15 of this Circular.
4. For road transport infrastructure assets
discovered in surplus during inventory checks, the original cost of the asset
is determined based on its origin and the time it was put into use, following
the provisions outlined in Clauses 1, 2, and 3 of this Article.
5. For road transport infrastructure assets
received back by the asset management authority after the expiration of the
limited-term concession of asset operating rights as stipulated in Point c,
Clause 6, Article 5 of this Circular, the original cost is re-determined as
follows: Re-determined original cost =
Original cost recorded at the time of concession
under the limited-term concession agreement of asset operating right
+
Value of upgrades or expansions according to projects approved by competent authorities/persons (including
offsets for the value of dismantled asset components, if any); in which the
additional value resulting from upgrades or expansions under the project
approved by competent authorities is determined in accordance with the
provisions at point a, clause 2 of this Article.
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Article 7. Cases of changes (adjustments) in the
original cost of road transport infrastructure assets
1. Reassessment of the value of road transport
infrastructure assets during inventory checks under decisions of competent
authorities.
2. Implementation of upgrades and expansions of road
transport infrastructure assets under a project approved by competent
authorities (including cases where the project involves construction,
upgrading, renovation, or expansion of other assets, but includes components
related to existing road transport infrastructure assets, as well as cases
where the project owner is not the asset management authority).
3. Dismantling one or more components of road
transport infrastructure assets (in cases where the value of dismantled
components is included in the original cost of the asset), except for
dismantling performed for replacement during maintenance.
4. Installing one or more additional components of
road transport infrastructure assets, except for installations made for
replacement during maintenance.
5. Loss of a portion of or significant damage to
road transport infrastructure assets caused by natural disasters, force
majeure, or other unforeseen events, except for cases where the assets are
repaired under road maintenance regulations or restored through insurance or
compensation from related organizations or individuals.
Article 8. Determination of the original cost of
road transport infrastructure assets in cases of changes to the original cost
In cases where changes to the original cost of road
transport infrastructure assets arise as stipulated in Article 7 of this
Circular, the asset management authority must prepare a record clearly stating
the reason for the change and recalculate the asset's original cost. This
recalculation serves as the basis for determining depreciation and residual
value, adjusting accounting records, and ensuring proper management and
depreciation of the assets under this Circular.
The recalculation of the original cost for each
case specified in Article 7 is as follows:
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2. In the case specified in Clause 2, Article 7 of
this Circular, the original cost of road transport infrastructure assets shall
be recalculated as follows:
Revised original cost of road transport infrastructure assets
= Original cost currently recorded +
Value added from upgrades or expansions of
the road transport infrastructure assets approved by competent authorities.\text{Revised
original cost of road transport infrastructure assets approved by competent
authorities. In which, the additional value resulting from upgrades or
expansions under the project as approved by competent authorities shall be
determined in accordance with Clause 2, Article 6 of this Circular.
In cases where the project approved by competent
authorities involves the construction, upgrading, renovation, or expansion of
other assets but includes investment in existing road transport infrastructure
assets, and where the project owner undertaking the upgrading, renovation, or
expansion is not the asset management authority, the additional value resulting
from upgrading, renovation, or expansion of road transport infrastructure
assets shall be the portion of the investment in road transport infrastructure
assets within the project settlement value as approved by competent
authorities.
3. For cases where one or more components of road
transport infrastructure assets are dismantled as specified in Clause 3,
Article 7 of this Circular, the original cost of the road transport
infrastructure assets shall be recalculated as follows: Revised original cost
of road transport infrastructure assets = Original cost currently recorded - Value
of the dismantled component(s) of road transport infrastructure assets +
Reasonable direct costs incurred in the dismantling process, excluding the
dismantling of components for replacement as part of maintenance works related
to road transport infrastructure assets.
In which, the value of the dismantled component(s)
of road transport infrastructure assets is determined as follows:
a) If records are available showing the purchase
price, settlement value, or budgeted value of the dismantled component(s) of
road transport infrastructure assets, the value of the dismantled component(s)
shall be determined based on these records.
b) If no such records exist as stated in point (a)
but the original cost of the road transport infrastructure assets can be allocated
to the dismantled component(s) using appropriate criteria (e.g.,
quantity, volume, purchase price, budget, etc.) the value of the
dismantled component(s) shall be determined based on the allocated value.
c) If neither records as stated in point (a) are
available nor can the original cost of the road transport infrastructure assets
be allocated to the dismantled component(s) as described in point (b), the
value of the dismantled component(s) shall be determined as the market purchase
price of similar components at the time the assets were initially utilized.
In cases where the market purchase price of the
dismantled component(s) cannot be determined at the time of initial use, the
asset management authority shall hire a valuation firm to assess the value of
the dismantled component(s) as the basis for determining the revised original
cost of the remaining road transport infrastructure assets.
4. In cases where one or more components are newly
installed in road transport infrastructure assets as specified in Clause 4,
Article 7 of this Circular, the original cost of the road transport
infrastructure assets shall be recalculated as follows: Revised original cost
of road transport infrastructure assets = Original cost currently recorded +
Additional value of the newly installed component(s) of the road transport
infrastructure assets + Reasonable direct costs incurred during the
installation process, excluding the installation of components for maintenance
purposes related to road transport infrastructure assets.
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5. For cases specified in Clause 5, Article 7 of
this Circular, the asset management authority shall hire a valuation firm to
reassess the remaining value and remaining depreciation period of the assets
(including the cost of hiring the valuation firm for reassessment), in
accordance with the provisions of Article 10 of this Circular concerning
damaged assets. The reassessed values shall be recorded in a document detailing
the changes to the original cost. The revised original cost of road transport
infrastructure assets in this case shall be calculated as follows:
Original cost of
road transport infrastructure asset
=
Reassessed
residual value of the asset
x
Depreciation
period of the asset as stipulated in Article 10 of this Circular (years)
Depreciation period
remaining for the reassessed asset (years)
Article 9. Principles for depreciation of road
transport infrastructure assets
1. Road transport infrastructure assets classified
as fixed assets, as defined in Articles 3 and 4 of this Circular, and assigned
to asset management authorities, must be depreciated according to the
provisions of this Circular, except for the cases specified in Clause 2 of this
Article.
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a) Road transport infrastructure assets that have
not yet been fully depreciated but are damaged beyond repair.
b) Road transport infrastructure assets that have
been fully depreciated but are still in use.
c) Road transport infrastructure assets during the
period of limited-term concession of operating rights.
d) Road transport infrastructure assets involving
compensated and cleared land within road safety corridors as specified in
Article 3 of this Circular.
3. Depreciation of road transport infrastructure
assets must be conducted annually in December, before the closing of accounting
books.
4. For road transport infrastructure assets arising
during the year: if the asset has been in use for six months or more,
depreciation for a full year shall be applied; if the asset has been in use for
less than six months, no depreciation shall be calculated for that year.
Article 10. List of assets, useful life for
depreciation, and depreciation rates for road transport infrastructure assets
1. The list of assets, their useful life for
depreciation, and the depreciation rates for road transport infrastructure
assets (excluding depreciation periods for cases specified in Clauses 2, 3, and
4 of this Article) are as follows:
No.
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Useful life for
depreciation (years)
Depreciation
rate (%/year)
1
Roads and auxiliary structures attached to roads
40
2,5
2
Road bridges and auxiliary structures attached to
bridges
40
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3
Road tunnels and auxiliary structures attached to
tunnels
40
2,5
4
Road ferry terminals, pontoon bridges, and
auxiliary structures attached to ferry terminals or pontoon bridges
4.1
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20
5
4.2
Management buildings at ferry terminals or
pontoon bridges
Grade I buildings
80
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Grade II buildings
50
2
Grade III buildings
25
4
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15
6,67
4.3
Vehicles, equipment, and auxiliary structures
attached to ferry terminals or pontoon bridges
The useful life and depreciation rate are
determined according to Circular No. 23/2023/TT-BTC dated April 25, 2023,
issued by the Minister of Finance.
5
Vehicle weight inspection stations
20
5
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Toll stations
6.1
Toll station infrastructure
20
5
6.2
Management buildings at toll stations
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Grade I buildings
80
1,25
Grade II buildings
50
2
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Grade III buildings
25
4
Grade IV buildings
15
6,67
6.3
Vehicles, equipment, and auxiliary structures at
toll stations
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7
Bus terminals
25
4
8
Parking lots
25
4
9
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25
4
10
Rest stops
25
4
11
Material storage warehouses
20
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12
Intelligent Transportation System (ITS) centers
and Traffic management and operation centers
12.1
Management buildings for IT infrastructure
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80
1,25
Grade II buildings
50
2
Grade III buildings
25
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Grade IV buildings
15
6,67
12.2
Auxiliary structures, machines, and equipment for
ITS centers/Traffic management and operation centers
The useful life and depreciation rate are determined
according to Circular No. 23/2023/TT-BTC dated April 25, 2023, issued by the
Minister of Finance.
13
Traffic rescue and relief centers
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13.1
Facilities for traffic rescue and relief
Grade I buildings
80
1,25
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Grade II buildings
50
2
Grade III buildings
25
4
Grade IV buildings
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6,67
13.2
Vehicles, equipment, auxiliary structures for
traffic rescue and relief centers
The useful life and depreciation rate are determined
according to Circular No. 23/2023/TT-BTC dated April 25, 2023, issued by the
Minister of Finance.
14
IT systems, machinery, and equipment for road
asset management and traffic operation
The useful life and depreciation rate are determined
according to Circular No. 23/2023/TT-BTC dated April 25, 2023, issued by the
Minister of Finance.
15
Other road infrastructure works and equipment as
per road traffic laws
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15.1
In cases where other structures and equipment are
regulated under Circular No. 23/2023/TT-BTC dated April 25, 2023, issued by
the Minister of Finance
The useful life and depreciation rate are
determined according to Circular No. 23/2023/TT-BTC dated April 25, 2023,
issued by the Minister of Finance.
15.2
In cases where other structures and equipment are
not yet regulated under Circular No. 23/2023/TT-BTC dated April 25, 2023,
issued by the Minister of Finance
10
10
2. For road transport
infrastructure assets with adjusted original cost due to investment in upgrades
or expansion as part of a project approved by the competent authority, as
stipulated in Clause 2, Article 7 of this Circular, the depreciation period of
the asset shall equal the depreciation period already accounted for prior to
the cost adjustment plus (+) the remaining depreciation period of the asset
after the upgrade or expansion. The remaining depreciation period of the
asset after the upgrade or expansion shall be determined using the following
formula:
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3. For assets with adjusted original cost due to
partial loss or significant damage caused by natural disasters, force majeure
events, or other unexpected impacts as stipulated in Clause 5, Article 7 of
this Circular, the depreciation period of the asset = the depreciation period
already accounted for prior to the cost adjustment + the remaining depreciation
period of the asset based on reassessment.
4. For assets with adjusted original cost as
specified in Point a, Point d, Clause 2, Article 6, and Clauses 3 and 4,
Article 7 of this Circular:
a) If the year of adjustment or change of original
cost occurs before the end of the asset's prescribed depreciation period, the
depreciation period shall extend until the year in which the remaining value of
the asset as of December 31 of the preceding year is less than or equal to the
annual depreciation value of the asset.
b) If the year of adjustment or change of original
cost occurs after the asset's prescribed depreciation period has ended, an
additional year shall be added to the depreciation period (the year of
adjustment or change of original cost) to account for the increase or decrease
in value due to the original cost adjustment or change.
Article 11. Method of calculating depreciation
for road transport infrastructure assets
1. The annual depreciation amount for each road
transport infrastructure asset is calculated using the following formula:
Annual
depreciation amount of the asset
=
Original cost of
the asset
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Depreciation rate
(% per year)
Where:
a) The original cost of the road transport infrastructure
asset is determined as stipulated in Articles 6 and 8 of this Circular.
b) The depreciation rate is specified in Clause 1,
Article 10 of this Circular.
2. For road transport infrastructure assets
assigned or transferred as stipulated in Clause 3, Article 6 of this Circular
but not yet recorded in the accounting system, or assets identified as surplus
during inventory as per Clause 4, Article 6 of this Circular, the annual
depreciation amount for the asset starting from the first year recorded in the
accounting system by the asset management authority is determined using the
formula provided in Clause 1 of this Article.
For the first year recorded in the accounting
system by the asset management authority (the year the asset is
transferred/received or identified as surplus during inventory), the
depreciation amount is calculated as follows:
Depreciation amount for the first year recorded in
the accounting book = Annual depreciation amount of the asset determined using
the formula specified in Clause 1 of this Article x (Depreciation period of
assets of the same type as specified in Clause 1, Article 10 of this Circular
(years) - Remaining depreciation period of the asset as specified or the
remaining depreciation period of the asset after revaluation (years))
3. The cumulative depreciation amount for each road
transport infrastructure asset is calculated using the following formula:
Cumulative
depreciation amount until December 31 of year (n)
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Cumulative depreciation
amount until December 31 of year (n-1)
+
Depreciation
increase during year (n)
-
Depreciation
decrease during year (n)
4. The depreciation amount for the final year of
the depreciation period of the road transport infrastructure asset is
determined as the difference between the original cost and the cumulative
depreciation of the asset as calculated under Clause 3 of this Article.
Article 12. Residual value of road transport
infrastructure assets
The residual value of road transport infrastructure
assets for accounting purposes is determined as follows:
Residual value of
the asset until December 31 of year (n)
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Original cost of
the asset
-
Cumulative
depreciation until December 31 of year (n)
For road transport infrastructure assets whose
value has been reassessed as stipulated in Clause 6, Article 6, and Clause 5,
Article 8 of this Circular, the residual value of the asset after reassessment
is the residual value determined by the reassessment.
Chapter IV
DECLARATION AND REPORTING ON ROAD TRANSPORT
INFRASTRUCTURE ASSETS
Article 13. Forms for initial declaration
reports and supplementary declaration reports of road transport infrastructure
assets
The forms for declaration reports on road transport
infrastructure assets, as stipulated in Clause 2, Article 29 of Decree No.
44/2024/ND-CP, are specified as follows:
1. Initial declaration report: use Form No. 01A, as
specified in the Appendix issued with this Circular, for:
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Road transport infrastructure assets arising after
Decree No. 44/2024/ND-CP comes into force.
2. Supplementary declaration report: use Form No.
01B and Form No. 01C, as specified in the Appendix issued with this Circular,
in cases of changes in information about the asset managing authority or the
road transport infrastructure assets that were initially declared.
Article 14. Forms for reports on the management,
use, and operation of road transport infrastructure assets
The forms for reports on the management, use, and operation
of road transport infrastructure assets, as stipulated in Clause 5, Article 29
of Decree No. 44/2024/ND-CP, are specified as follows:
1. Report on the operation status of road transport
infrastructure assets by each method: use Form No. 01D, as specified in the
Appendix issued with this Circular, for operation methods defined in Articles
13, 14, 15, and 16 of Decree No. 44/2024/ND-CP.
2. Comprehensive report on the management and use
of road transport infrastructure assets: use Form No. 02A, as specified in the
Appendix issued with this Circular.
3. Comprehensive report on the operation of road
transport infrastructure assets: use Form No. 02B, as specified in the Appendix
issued with this Circular.
Chapter V
IMPLEMENTATION
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1. For road transport infrastructure assets
existing before Decree No. 44/2024/ND-CP come into effect, which had their
values determined and recorded in accounting books under Decree No.
10/2013/ND-CP dated January 11, 2013, Decree No. 33/2019/ND-CP dated April 23,
2019, and relevant Circulars issued by the Ministry of Finance, the recorded
values shall continue to be used in accounting.
2. For road transport infrastructure assets
existing before Decree No. 44/2024/ND-CP come into effect but without
determined values for accounting purposes under Decree No. 10/2013/ND-CP,
Decree No. 33/2019/ND-CP, and relevant Circulars issued by the Ministry of
Finance, asset valuation shall be carried out in accordance with Clause 1,
Article 5, and Clause 4, Article 8 of Circular No. 35/2022/TT-BTC dated June
16, 2022, which governs the management and depreciation of fixed road transport
infrastructure assets.
3. For road transport infrastructure assets
recorded in the accounting books of managing authorities before this Circular
takes effect, if the depreciation period or rate specified in Clause 1, Article
10 of this Circular differs from that in Appendix No. 01 and Appendix No. 03 of
Circular No. 35/2022/TT-BTC, the annual depreciation amount from the financial
year 2024 onwards shall be calculated as follows:
Annual
depreciation amount of the asset
=
Residual value of the asset until December
31, 2023, recorded in the accounting books
Remaining
depreciation period of the asset (years)
Where:
Remaining
depreciation period of the asset (years)
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Depreciation
period of similar assets as stipulated (years)
-
Time the asset has
been in use (years)
The depreciation period for similar assets is
determined based on the provisions in Clause 1, Article 10 of this Circular.
For the final year of the depreciation period, the
annual depreciation amount is calculated as the difference between the original
cost and the accumulated depreciation of the asset.
If the asset has exceeded its depreciation period
as per regulations but still has a remaining value, the depreciation amount for
2024 will equal the remaining value of the asset as of December 31, 2023.
Article 16. Entry into force and responsibilities
for enforcement
1. This Circular comes into force as of December
15, 2024, and is applicable from the financial year 2024.
2. This Circular supersedes Circular No.
35/2022/TT-BTC dated June 16, 2022 of the Minister of Finance, which governs
the management and depreciation of fixed road transport infrastructure assets.
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4. The Ministry of Transport and the People’s
Committees of provinces shall direct and organize the implementation of
management, depreciation, declaration, and reporting on road transport
infrastructure assets as prescribed in this Circular./.
PP. MINISTER
DEPUTY MINISTER
Bui Van Khang