Article 4 of Circular 23/2023/TT-BTC specifies that there are 7 types of tangible fixed assets, specifically as follows:
- Type 1: Buildings and constructions; including: Office buildings; warehouses; auditoriums; clubhouses; cultural centers; training and sports facilities; preservation and museum buildings; nurseries; kindergartens; workshops; classrooms; lecture halls; dormitories; clinics; nursing homes; guesthouses; and other residential and construction buildings.
- Type 2: Architectural structures; including: Storage facilities, reservoirs, parking lots, drying yards, playgrounds, sports fields, swimming pools, wells, fences, and other architectural structures.
- Type 3: Cars; including: Cars for official duties, cars for general duties, specialized cars, cars for state receptionists, and other cars.
- Type 4: Other means of transportation (besides cars); including: Road transport vehicles, railway transport vehicles, waterway transport vehicles, air transport vehicles, and other transport vehicles.
- Type 5: Machinery and equipment; including: Common office machinery and equipment; machinery and equipment serving the general activities of agencies, organizations, units; specialized machinery and equipment, and other machinery and equipment.
- Type 6: Perennial plants, working animals and/or for products.
- Type 7: Other tangible fixed assets.
