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Openai/69351a2a-e1b4-8002-88ae-680081aec91b
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===== 2. Phân loại BĐS chủ sở hữu sử dụng & BĐS đầu tư, tài khoản theo dõi ===== * BĐS chủ sở hữu sử dụng → Là TSCĐ hữu hình / TSCĐ vô hình dùng cho SXKD, quản lý. → Theo dõi chủ yếu trên TK 211, 213; khấu hao vào chi phí 627, 641, 642… * BĐS đầu tư (cho thuê, chờ tăng giá, không dùng cho SXKD) → Theo dõi trên TK 217 – Bất động sản đầu tư; → Khấu hao vào TK 632 hoặc 635 (tuỳ DN lựa chọn theo TT 200).
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