1. Means of labor are the tangible assets with independent structure, or a system of many individual
parts of assets linked to perform one or a certain number of functions and without any part, the system
can not work, and if meet the following three criteria they shall be regarded as fixed assets:
a) It is certain to gain economic benefit in the future from the use of such asset;
b) Having the utilization time of over 01 year.
c) Primary price of assets must be determined reliably, and is valued at 30,000,000 (thirty million)
dong or more.