Perfecting fixed asset accounting to enhance fixed asset management in Vietnamese construction enterprises - 18
Of the fixed assets after upgrading. In this case, accounting is performed as follows: - Entry 1: Reflects costs incurred during the upgrading process. Debit account 2413: Major repairs of fixed assets (Upgrade costs incurred) Debit account 133: Deductible VAT (If any) There are accounts 111, 112, ...












