> For the complete documentation index, see [llms.txt](https://local.docs.ssaudit.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://local.docs.ssaudit.com/english-1/fixed-asset-management/setup-section.md).

# 5.1 Setup section

### Fixed Asset Group Maintenance

**When to use:** To classify fixed assets by group for management and depreciation calculation in accordance with regulations. Each FA group is assigned default accounting accounts, which automate journal entries for asset additions, depreciation, and disposal.

> **Example:** Register group "Machinery and Equipment" — Historical cost account 211, Accumulated depreciation account 2141, Depreciation expense account 6274.

![](/files/AsAKKkuEU6aKd6BcQ80L)

To register a fixed asset group, the user proceeds as follows:

1. Click **Add New** to create an FA group.
2. Enter **Group Code** and **Group Name** in Vietnamese and English.
3. Select the corresponding accounting **Account** for the group.
4. Click **Save** to complete.

* **Field Descriptions:**
  * Group Code: Unique identifier for the FA group (e.g., MM – Machinery, PT – Vehicles).
  * Group Name (VN/EN): Descriptive name in Vietnamese and English.
  * Account: Historical cost account assigned to the group (e.g., Account 211, Account 213).
* **Function Buttons:**
  * Copy: Create a duplicate from the current group.
  * Add New / Save / Delete / Close: Standard operations.

> **Note:** FA groups are the basis for the system to assign default accounts when recording asset additions. Groups should be fully declared before entering detailed FA master data.

***

### Fixed Asset Maintenance

**When to use:** To register detailed management information for each fixed asset in the company: identification details, historical cost, depreciation period, and accounting accounts. This is the core master data for monthly depreciation calculation and FA reporting.

> **Example:** Register FA "Ricoh MP3055 Photocopier" — Historical cost 45,000,000 VND, depreciation 60 months, Historical cost account 2111, Accumulated depreciation account 21411, Depreciation expense account 6424.

![](/files/fr5sW9hMuaJbHPC3N3SD)

To register a fixed asset, the user proceeds as follows:

1. Click **Add New** to create an FA record.
2. Enter basic information: Code, Asset Name, Group, Quantity, Historical Cost.
3. Enter depreciation information: Number of depreciation months, Start date.
4. Declare accounting accounts for the asset.
5. Click **Save** to complete.

* **Basic Information:**
  * Code / Asset Name: Unique identifier and full name of the FA.
  * Asset Group: Select from the pre-declared FA group list.
  * Unit / Quantity: Unit of measurement and asset quantity.
  * Purchase Date: Date of purchase or date put into service.
  * Historical Cost: Total asset value (including purchase, transportation, and installation costs).
  * Serial Number / Brand / Model / Origin: Equipment identification details.
* **Depreciation Information:**
  * Depreciation Months: Useful life period per regulations (e.g., 36, 60, 120 months).
  * Start Date: Depreciation start date — the system automatically calculates the **End Date**.
  * Prior Depreciation Date / Amount / Months: Enter if the asset has prior period depreciation (mid-period data entry).
* **Accounting Accounts:**
  * Historical Cost Account: Account recording original value (e.g., Account 211).
  * Accumulated Depreciation Account: Account recording accumulated depreciation (e.g., Account 2141).
  * Depreciation Expense Account 1 & 2: Depreciation expense accounts with allocation % if allocated to multiple departments.
  * Revaluation Account / Disposal Gain-Loss Account: Accounts used for revaluation or FA disposal.
  * Cost Center / Job / Profit Center: Select corresponding allocation codes for management purposes.
* **Function Buttons:**
  * Export Grid / Import Data: Export data to Excel or import data from external file.
  * Print: Print or export PDF using template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Historical cost must include all costs related to bringing the asset into ready-to-use condition (per VAS 03 Standards).
  * If depreciation expense is allocated to multiple departments, enter % at Depreciation Expense Account 1 and 2 so that the total equals 100%.
  * When importing data from Excel, ensure the FA group code already exists in the master data.

> **Note:** After registration, the FA will be included in the monthly depreciation calculation at **Processing → Calculate FA Depreciation**.

***

### Allocation of Prepaid Expense

**When to use:** To track and calculate monthly periodic allocation for tools/supplies or long-term prepaid expenses — items below the FA capitalization threshold but allocated gradually into expenses (Account 242 — Prepaid Expenses).

> **Example:** Register tools "Office Furniture Set" — Historical cost 12,000,000 VND, allocation 12 months, Tools account 242, Allocation expense account 6423.

![](/files/AenBKR6bnZIZpG3FYLbi)

To register prepaid expenses, the user proceeds as follows:

1. Click **Add New** to create a prepaid expense allocation.
2. Enter basic information: Code, Expense Name, Quantity, Historical Cost.
3. Enter allocation information: Number of allocation months, Start date.
4. Declare accounting accounts.
5. Click **Save** to complete.

* **Basic Information:**
  * Code / Expense Name: Identifier and descriptive name for the prepaid expense.
  * Quantity: Number of tools/supplies or expense units.
  * Historical Cost: Total expense value to be allocated.
* **Allocation Information:**
  * Allocation Months: Period for gradual expense allocation (e.g., 6, 12, 24 months).
  * Start Date: Allocation start date — the system automatically calculates the **End Date**.
  * Prior Allocation Date / Amount / Months: Enter if the expense has prior period allocation.
* **Accounting Accounts:**
  * Tools Account: Account recording tools/prepaid expense value (e.g., Account 242).
  * Allocation Expense Account 1 & 2: Expense accounts to be allocated, with % if allocated to multiple departments.
  * Cost Center / Job / Profit Center: Select corresponding allocation codes.
* **Function Buttons:**
  * Export Grid / Import Data: Export data to Excel or import data from external file.
  * Print: Print or export PDF using template.
  * Save / Copy / Add New / Delete / Close: Standard operations.
* **Operational Notes:**
  * Prepaid expenses use Account 242 per Circular 200 and Circular 133.
  * Allocation months should align with the actual useful life of tools or contract duration.
  * When allocating to multiple departments, total % at Expense Account 1 and 2 must equal 100%.

> **Note:** After registration, prepaid expenses will be included in the monthly allocation calculation at **Processing → Allocate Prepaid Expenses**.