First, depreciation means the systematic calculation, allocation and valuation of fixed asset value depreciated after a period of use. Fixed assets are labor materials that can be tangible or intangible, can be an independent structure, or made up of various parts to form a system for use in business operations, which is valuable and often used by business in various stages of production. Pursuant to Article 3 of Circular No. 45/2013 / TT-BTC issued of April 25, 2013 guiding the regime on the use and depreciation of fixed assets (hereinafter called Circular No. 45/2013 / TT-BTC for short), fixed assets, whether tangible or intangible, must meet the following three conditions: Certainly deriving future economic benefits from the use of that asset. He has a life span of more than one year. - Property prices must be reliably determined and valued at 30,000,000 VND (thirty million VND) or more.

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