Depreciation method of fixed assets of thepublic sector

Abstract

The article presents the existing in the current regulations on depreciation of fixed assets (DFA) in public stector within the scope of Clause 1, Article 12 of Circular 45/2018- TT- BTC on FA existing at units and assigned by the State to the enterprise to manage, excluding the state capital component in the enterprise, except for the cases specified in Clauses 2 and 3 of this Article. With the case study method, the author clarifies the limitations of current regulations and gives some recommendations on calculating DFA according to the straight-line method by the date of occurrence, using other methods of DFA to improve regulations on DFA in public sectors.