Circular No. 35/2022/TT-BTC stipulates the management regime and depreciation of fixed assets which are road transport infrastructure

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------------
Number: 35/2022/TT-BTC	Hanoi, June 16, 2022

CIRCULAR

REGULATIONS ON THE MANAGEMENT SYSTEM AND DEPRECIATION OF ROAD INFRASTRUCTURE AS FIXED ASSETS

Pursuant to the Law on Management and Use of State Assets dated June 21, 2017;

Pursuant to Decree No. 33/2019/NĐ-CP dated April 23, 2019 of the Government on the management, use, and exploitation of road infrastructure assets;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the State Asset Management Department;

The Minister of Finance issues this Circular stipulating the management system and depreciation of road infrastructure assets as fixed assets (hereinafter referred to as road infrastructure assets) invested in and managed by the State for accounting purposes in accordance with the law on accounting; and reporting the situation of increases, decreases, and depreciation of road infrastructure assets in accordance with the law.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular stipulates the management system and depreciation of road infrastructure assets as fixed assets (hereinafter referred to as road infrastructure assets) invested in and managed by the State for accounting purposes in accordance with the law on accounting; and reporting the situation of increases, decreases, and depreciation of road infrastructure assets in accordance with the law.

2. The management system and depreciation stipulated in this Circular shall not apply to the following cases:

a) Determining the useful life of road infrastructure assets for implementing investment projects for construction, upgrading, and maintenance of road infrastructure assets;

b) Determining the value of road infrastructure assets for participation in public-private partnership projects;

c) Road infrastructure assets accounted for as state capital components at enterprises in accordance with the law on the management and use of state capital for production and business activities at enterprises.

Article 2. Applicability

1. National administrative agencies responsible for road transport include: Ministry of Transport; People's Committees of provinces and centrally governed cities (hereinafter referred to as provincial People's Committees).

2. Agencies entrusted with managing road infrastructure assets (hereinafter referred to as entrusted management agencies) include:

a) Central entrusted management agencies are agencies assisting the Minister of Transport in performing specialized functions of national administration in road transport;

b) Local entrusted management agencies are agencies assisting provincial People's Committees in performing specialized functions of national administration in road transport; People's Committees of districts, counties, towns, and cities under provinces; People's Committees of communes, wards, and towns.

Other entities related to the management and depreciation of road infrastructure assets.

Chapter II

SPECIFIC PROVISIONS

Article 3. Criteria for identifying road infrastructure assets

1. Road infrastructure assets specified in points a, b, c, d, đ, e, g, h, i, k, l, m, o, and p of Clause 1, Article 4 of Decree No. 33/2019/NĐ-CP dated April 23, 2019 of the Government on the management, use, and exploitation of road infrastructure assets (hereinafter referred to as Decree No. 33/2019/NĐ-CP) have an independent structure or are a system consisting of multiple individual asset parts interconnected to perform one or several specific functions, and simultaneously meet both of the following criteria are considered fixed assets:

a) Having a usage period of one year or more;

b) Having an original cost of ten million dong or more.

2. In the case where a system of road infrastructure assets is entrusted to multiple management agencies, each portion of the assets entrusted to a particular agency that simultaneously meets both criteria specified in point a and point b of Clause 1 of this Article is considered a fixed asset.

Article 4. Management of Road Traffic Infrastructure Assets

1. Road traffic infrastructure assets as specified in Article 3 of this Circular must be documented in asset records to manage strictly both the physical assets and their value in accordance with laws on managing and using state assets and related laws.

2. Accounting for road traffic infrastructure assets must fully reflect and record information about original cost, remaining value, and accumulated depreciation of the assets.

3. The agency entrusted with managing road traffic infrastructure assets shall have the responsibility to:

a) Establish asset cards and account for all road traffic infrastructure assets under its management in accordance with current accounting regulations;

b) Conduct annual inventory checks on assets; report to the higher-level financial authority to unify the adjustment of figures between the inventory results and accounting books (if necessary);

c) Report on the management and use of road traffic infrastructure assets in accordance with laws on managing and using state assets and related laws.

4. For road traffic infrastructure assets that are no longer needed but have not yet been fully depreciated according to regulations, the agency entrusted with managing such assets shall continue to manage, monitor, and preserve them in accordance with current regulations and calculate depreciation as stipulated in this Circular until they are processed according to regulations.

5. For road traffic infrastructure assets that have been fully depreciated but are still in use, the agency entrusted with managing such assets shall continue to manage, monitor, and preserve them in accordance with current regulations without having to calculate further depreciation.

In cases where road traffic infrastructure assets have been fully depreciated but subsequently require a change in original cost according to Clause 2, Article 5 of this Circular, depreciation must be calculated for the remaining period of use (if any) following the change in original cost.

6. In cases where the right to exploit road traffic infrastructure assets is leased out, the agency entrusted with managing such assets shall continue to manage, monitor, and calculate depreciation of the assets in accordance with this Circular during the lease term.

7. In cases where the right to exploit road traffic infrastructure assets is transferred temporarily, during the transfer period, the agency entrusted with managing such assets (the transferring party) shall be responsible for monitoring and supervising the performance of the obligations of the transferee in accordance with regulations; it shall not calculate depreciation as stipulated in this Circular.

Upon expiration of the transfer period, the agency entrusted with managing assets shall take back the assets in accordance with the Temporary Exploitation Right Transfer Contract for Road Traffic Infrastructure Assets and relevant laws, re-determine the original cost and remaining value of the assets to manage, use, and calculate depreciation in accordance with Decree No. 33/2019/NĐ-CP and this Circular.

Article 5. Determination of Original Cost of Road Traffic Infrastructure Assets

1. The original cost of road traffic infrastructure assets shall be determined as follows:

a) For road traffic infrastructure assets formed from procurement and construction projects put into use from the date Decree No. 33/2019/NĐ-CP takes effect, the original cost of the assets is the procurement value and project settlement value approved by the competent authority in accordance with the law;

b) In cases where new road traffic infrastructure assets are constructed and completed for use but have not been approved by the competent authority for project settlement, a provisional original cost shall be used for bookkeeping. In this case, the provisional original cost shall be selected in the following order of priority: proposed settlement value; value determined in the A-B Acceptance Certificate; budgeted value of the project already approved. When the project is approved for settlement by the competent authority, the agency entrusted with managing the assets shall adjust the recorded value in accordance with accounting laws;

c) For road traffic infrastructure assets received through assignment or transfer, the original cost of the assets shall be determined based on the original cost recorded in the Asset Handover and Reception Certificate;

d) For existing road traffic infrastructure assets prior to the effective date of Decree No. 33/2019/NĐ-CP but which have not yet had their value determined for bookkeeping in accordance with Clause 2, Article 29 of Decree No. 33/2019/NĐ-CP, the determination of the original cost for bookkeeping shall be carried out as follows: The original cost of the asset

Unit price of road traffic infrastructure assets as specified in the Price Table (Annex 2 issued together with this Circular)

=

Quantity (volume) of road traffic infrastructure assets actually managed

x

d) For road traffic infrastructure assets discovered during inventory as surplus (not previously tracked physically or in value in the accounting books), the original cost of the assets shall be determined based on their source in accordance with the corresponding provisions in points a, b, c, and d of this clause.

đ) For highway infrastructure assets when inventory reveals excess (not yet tracked physically or valued in accounting records), the original cost of such assets shall be determined based on their source, in accordance with the corresponding provisions at points a, b, c, and d of this clause.

2. The original cost of road traffic infrastructure assets may be changed in the following circumstances:

a) Revaluation of asset value according to the decision of the competent authority;

b) Implementation of upgrades or expansions of assets according to projects approved by the competent authority;

c) Installation or removal of one or more parts of the asset;

d) Loss or severe damage due to natural disasters, unforeseen accidents, or other sudden impacts, except in cases where the asset has been repaired according to road maintenance laws and cases handled according to Article 23 of Decree No. 33/2019/NĐ-CP.

3. When changes occur in the original cost of road traffic infrastructure assets, the agency entrusted with managing the assets shall establish a Record detailing the basis for changing the original cost and re-determining the original cost index of the asset. The determination of remaining value, accumulated depreciation, and remaining useful life shall be carried out in accordance with Clause 2, Article 8 of this Circular to calculate depreciation of the asset (if applicable) as the basis for adjusting the accounting books and accounting for the asset on December 31 of that year in accordance with Clause 3, Article 6 of this Circular.

Article 6. Scope of Assets and Principles for Calculating Depreciation of Road Traffic Infrastructure Assets

1. All road traffic infrastructure assets specified in Article 3 of this Circular must be subject to depreciation calculation, except for those specified in Clause 2 of this Article.

2. The following road traffic infrastructure assets shall not be subject to depreciation calculation:

a) Road traffic infrastructure assets that have not yet been fully depreciated but are damaged beyond repair.

b) Road traffic infrastructure assets that have been fully depreciated but are still usable.

3. The calculation of depreciation for road traffic infrastructure assets shall be conducted once a year in December before closing the accounting books.

4. For road traffic infrastructure assets arising during the year (due to purchase, new construction investment), the managing agency shall calculate depreciation as follows: If the asset has been in use for six months or more, full-year depreciation shall be calculated; if the asset has been in use for less than six months, no depreciation shall be calculated in the year of asset occurrence.

5. In cases where there is a receipt of assets due to allocation, transfer, division, dissolution, merger, or consolidation during the year, the calculation of depreciation for road traffic infrastructure assets shall be carried out by the receiving agency at the end of the year according to regulations.

Article 7. Useful Life and Depreciation Rate for Road Traffic Infrastructure Assets

1. The useful life and depreciation rate for road traffic infrastructure assets specified in Appendix 1 issued together with this Circular shall be applied to calculate depreciation from 2022.

2. For the assets specified in Points d and e of Clause 1 of Article 5 of this Circular, the useful life and depreciation rate specified in Appendix 3 issued together with this Circular shall be applied to calculate depreciation for the years prior to 2022.

Article 8. Methods for Calculating Depreciation and Residual Value of Road Traffic Infrastructure Assets

1. The annual depreciation rate of each road traffic infrastructure asset shall be calculated using the formula:

Annual Depreciation Rate of Asset

=

Original value of the asset

x

Depreciation Rate (%/year)

Annually, based on determining the increase and decrease in depreciation occurring in the year, the managing agency shall calculate the cumulative depreciation of the assigned infrastructure assets for that year using the formula:

Cumulative Depreciation of Asset up to Year (n)

=

Total Depreciation Calculated up to Year (n-1)

+

Increase in Depreciation of Asset in Year (n)

-

Decrease in Depreciation of Asset in Year (n)

Specifically, for the assets specified in Points d and e of Clause 1 of Article 5 of this Circular, the annual depreciation rate is determined as the cumulative depreciation of the asset up to that year. The determination of cumulative depreciation is carried out according to Points c and d of Clause 4 of this Article.

2. For road traffic infrastructure assets with changes in original cost, based on the reassessed original cost of the asset as stipulated in Clause 3 of Article 5 of this Circular (the original cost of the asset after adjustment), the managing agency shall reassess the cumulative depreciation indicators, residual value, and remaining useful life for calculating depreciation of the asset using the following formulas:

a) Cumulative Depreciation up to the Year of Reassessed Original Cost	=	Depreciation up to the Year Before Reassessed Original Cost	+	Depreciation Rate of the Year of Reassessed Original Cost
Where:
Depreciation Rate of the Year of Reassessed Original Cost	=	Reassessed Original Cost of the Asset	x	Depreciation Rate (%/year)
b) Residual Value of the Asset After Reassessed Original Cost	=	Reassessed Original Cost of the Asset	-	Cumulative Depreciation up to the Year of Reassessed Original Cost
c) Remaining Useful Life of the Asset (years)	=	Residual Value of the Asset After Reassessed Original Cost	:	Depreciation Rate of the Asset After Reassessed Original Cost

In cases where the result of determining the remaining useful life for depreciation calculation is a decimal, it shall be rounded up by adding one year of use to the integer part.

3. The depreciation rate for the final year of the asset's useful life is determined as the difference between the original cost of the asset and the cumulative depreciation of the asset at the time of determination.

4. The residual value of road traffic infrastructure assets is determined as follows:

a) For assets specified in Points a and b of Clause 1 of Article 5 of this Circular, the residual value of the asset for accounting records is determined using the following formula:

Residual Value of the Asset up to December 31 of Year (n)

=

Unit price of road traffic infrastructure assets as specified in the Price Table (Annex 2 issued together with this Circular)

-

Cumulative Depreciation of the Asset up to Year (n)

Where:

- The original cost of the asset is determined according to Points a and b of Clause 1 of Article 5 of this Circular.

- The cumulative depreciation of the asset up to Year (n) is determined using the formula:

Cumulative Depreciation of the Asset up to Year (n)

=

Depreciation of the Asset Already Calculated up to Year (n-1)

+

Depreciation of the Asset in Year (n)

b) For assets specified in Point c of Clause 1 of Article 5 of this Circular, the residual value of the asset upon receipt is determined based on the residual value recorded in the Transfer and Receipt Certificate of the asset.

c) For assets specified in Point d of Clause 1 of Article 5 of this Circular, the residual value of the asset for accounting records is determined as follows:

c.1) The residual value of the asset at the time of determination for recording in the accounting book is determined using the following formula:

Residual Value of the Asset at the Time of Determination

=

Unit price of road traffic infrastructure assets as specified in the Price Table (Annex 2 issued together with this Circular)

-

Cumulative Depreciation of the Asset from the Year of Initial Use to the End of 2021

+

Cumulative Depreciation of the Asset from 2022 to the Time of Determination

Where:

- The original cost of the asset is determined according to Point d of Clause 1 of Article 5 of this Circular.

- The cumulative depreciation of the asset from the year of initial use to the end of 2021 equals the original cost of the asset multiplied by the number of years used until the end of 2021 multiplied by the depreciation rate specified in Appendix 3 issued together with this Circular.

- The cumulative depreciation of the asset from 2022 to the time of determination equals the original cost of the asset multiplied by the number of years used from 2022 to the year of determination multiplied by the depreciation rate specified in Appendix 1 issued together with this Circular.

c.2) The residual value of the asset after the valuation date for accounting records (as stipulated in point c.1 clause this) shall be determined according to the provisions of point a clause this.

d) For road infrastructure assets as specified in point đ clause 1 Article 5 of this Circular, the residual value of the asset for accounting records shall be determined as follows:

d.1) The residual value of the asset at the time of determining the valuation for accounting records shall be determined according to the following formula:

Residual Value of the Asset at the Time of Determination

=

Unit price of road traffic infrastructure assets as specified in the Price Table (Annex 2 issued together with this Circular)

-

Accumulated depreciation of the asset from the year it was put into use to the determination date

Where:

- The original cost of the asset is determined according to the provisions of point đ clause 1 Article 5 of this Circular.

- For assets put into use from 2022 onwards, the accumulated depreciation of the asset from the year it was put into use to the determination date equals (=) the original cost of the asset multiplied (x) by the number of years in use of the asset multiplied (x) by the depreciation rate prescribed in Appendix 1 issued together with this Circular.

- For assets put into use before 2022, the accumulated depreciation of the asset from the year it was put into use to the determination date equals (=) the accumulated depreciation of the asset from the year it was put into use to the end of 2021 plus (+) the accumulated depreciation of the asset from 2022 to the determination date; wherein:

+ The accumulated depreciation of the asset from the year it was put into use to the end of 2021 equals (=) the original cost of the asset multiplied (x) by the number of years in use of the asset up to the end of 2021 multiplied (x) by the depreciation rate prescribed in Appendix 3 issued together with this Circular.

+ The accumulated depreciation of the asset from 2022 to the determination date equals (=) the original cost of the asset multiplied (x) by the number of years in use from 2022 to the determination year multiplied (x) by the depreciation rate prescribed in Appendix 1 issued together with this Circular.

d.2) The residual value of the asset after the valuation date for accounting records (as stipulated in point d.1 clause this) shall be determined according to the provisions of point a clause this.

Chapter III

IMPLEMENTATION

Article 9. Effective Date

1. This Circular takes effect from July 30, 2022.

2. Repeal Circular No. 178/2013/TT-BTC dated December 2, 2013 of the Ministry of Finance detailing and guiding the implementation of certain provisions of Decree No. 10/2013/NĐ-CP dated January 11, 2013 of the Government on the management, use, and exploitation of road traffic infrastructure assets and Joint Circular No. 99/2014/TTLT-BTC-BGTVT dated July 29, 2014 of the Ministry of Finance and the Ministry of Transport on the Price List of Road Infrastructure Assets.

3. In the course of implementing this Circular, if any difficulties arise, agencies, organizations, and units are requested to promptly reflect them to the Ministry of Finance for coordination in resolution./.

Place of Receipt: - Central Party Committee Secretariat; - Prime Minister and Deputy Prime Ministers; - Central Party Office and Party Committees; - Office of the General Secretary; - National Assembly's Office; - President's Office; - Government Office; - Supreme People's Procuracy; - Supreme People's Court; - State Audit Agency; - Ministries, agencies equivalent to ministries, and agencies under the Government; - Central Agencies of Mass Organizations; - Provincial People's Councils, City People's Committees directly under the Central Government; - Department of Finance, Department of Transportation of provinces, centrally governed cities; - Legal Documents Supervision Bureau (Ministry of Justice); - Official Gazette; - Units under the Ministry of Finance; - To be filed: VT, State Treasury. - Units under the Ministry of Finance; - To be filed: VT, QLCS.

DEPUTY MINISTER DEPUTY MINISTER Nguyen Duc Chi

ANNEX 1

REGULATIONS ON THE LIST OF ASSETS, USEFUL LIFE AND DEPRECIATION RATE OF ROAD INFRASTRUCTURE

(Annexed to Circular No. 35/2022/TT-BTC dated June 16, 2022 of the Minister of Finance)

Serial number	List of types of road infrastructure assets	Useful life for depreciation calculation (years)	Depreciation rate (% per year)
1	Roads and associated facilities	40	2,5
2	Road bridges and associated facilities	40	2,5
3	Road tunnels and associated facilities	40	2,5
4	Ferry terminals and associated facilities; floating bridges and associated facilities	20	5
5	Vehicle weight inspection stations	20	5
6	Toll collection stations	20	5
7	Bus terminals	25	4
8	Parking lots	25	4
9	Highway management house	25	4
10	Rest stops	25	4
11	Spare parts storage warehouse	20	5
12	Traffic Management and Monitoring Center (ITS Center)
12.1	Construction of information technology infrastructure management building
	Class I building	80	1,25
	Class II building	50	2
	Class III building	25	4
	Class IV building	15	6,67
12.2	Architectural structures, auxiliary machinery and equipment serving the operation of the ITS Center	Useful life and depreciation rate determined according to Circular No. 45/2018/TT-BTC dated May 7, 2018 of the Minister of Finance and subsequent amendments and supplements (if any).
13	Road traffic rescue and emergency center
13.1	For facilities serving road traffic rescue and emergency
	Class I building	80	1,25
	Class II building	50	2
	Class III building	25	4
	Class IV building	15	6,67
13.2	For means of transport, equipment, architectural structures, and other assets serving road traffic rescue and emergency operations	Useful life and depreciation rate determined according to Circular No. 45/2018/TT-BTC dated May 7, 2018 of the Minister of Finance and subsequent amendments and supplements (if any).
14	Other road traffic infrastructure as prescribed by laws on road traffic	10	10

ANNEX 2

REGULATIONS ON THE PRICE LIST OF ROAD INFRASTRUCTURE ASSETS APPLIED TO DETERMINE THE ORIGINAL COST OF ASSETS SPECIFIED IN POINT D CLAUSE 1 ARTICLE 5 OF THIS CIRCULAR

(Annexed to Circular No. 35/2022/TT-BTC dated June 16, 2022 of the Minister of Finance)

1. Price list for roads and associated facilities (including road bridges under 25 meters long):

a) Price list for expressways

Unit of measurement: million VND/km

Expressway	Unit price
	Plain area	Midland region	Mountainous region
Six lanes	228.800	205.900	-
Four lanes	176.000	158.400	140.800

b) Price list for national highways, provincial roads, district roads, and commune roads

Unit of measurement: million VND/km

Road category	Unit price
	Plain area	Midland region	Mountainous region
Class I	74.900	-	-
Level II	54.000	58.100	-
Class III	28.100	31.100	33.600
Level IV	20.400	21.500	29.200
Category V	14.200	15.000	16.400
Category VI (Category AH)	7.500	10.200	14.400

c) Price list for urban roads

Unit of measurement: million VND/km

Urban road	Unit price
	Main street	Collector street	Internal street
Special city	216.100	112.600	81.800
City type I	129.600	67.500	49.100
City type II	97.200	50.600	36.800
Type III City	77.800	40.500	29.400
Type IV City	51.900	27.000	19.600
Type V City	43.200	22.500	16.300

2. Price list for road bridges over 25 meters long and associated facilities

Unit of measurement: million VND/m²

Type of bridge	Unit price
1. Bridge span length <= 15m
- Light pier slab bridge, shallow foundation	24
- Reinforced concrete T-beam bridge, shallow foundation	23
- Reinforced concrete T-beam bridge, reinforced concrete pile foundation	30
- Prestressed reinforced concrete slab bridge, shallow foundation	28
- Prestressed reinforced concrete slab bridge, reinforced concrete pile foundation	36
2. Bridge span length >15m
- Prestressed reinforced concrete I-beam, T-beam, Super T-beam bridge, shallow foundation	32
- Prestressed reinforced concrete slab bridge, shallow foundation	34
- Prestressed reinforced concrete I-beam, T-beam, Super T-beam bridge, reinforced concrete pile foundation	39
- Prestressed reinforced concrete slab bridge, reinforced concrete pile foundation	45
- Prestressed reinforced concrete box girder bridge	52
- Pedestrian overpass	95

3. Price list for road tunnels and associated facilities

Unit of measurement: million VND/m²

Tunnel category	Unit price
	Motor vehicle tunnel	Pedestrian tunnel
Class I	179	118
Level II	149	107
Class III	142	97
Level IV	121	88

The unit price specified in this table applies to one square meter of road within the tunnel.

4. Price list for ferry terminals and associated facilities

Unit of measurement: million VND/m²

Ferry terminal category	Unit price
Class I	7
Level II	6
Class III	5,5
Level IV	5
Category V	4,5
Category VI	4

5. Price list for bus terminals

Unit of measurement: million VND/m²

Type of bus terminal	Unit price
Type 1	5,5
Type 2	4,5
Type 3	3,5
Type 4	3
Type 5	2,5
Type 6	2

6. Price list for parking lots

Unit of measurement: million VND/m²

Type of parking lot	Unit price
Type 1	2
Type 2	1,5
Type 3	1
Type 4	0,5

7. Price list for rest stops

Unit of measurement: million VND/m²

is a concept used to classify meteorological and hydrological stations based on the field of monitoring they perform.	Unit price
Type 1	8
Type 2	7
Type 3	5
Type 4	4

8. Price list for vehicle weight inspection stations

Unit of measurement: million VND/station

Station scale category	Daily traffic volume (vehicles/day night)	Unit price
Simple	Below 300	11.100
Medium	From 300 to below 500	13.800
Large	From 500 to below 2,200	17.200
Very large	2,200 and above	21.600

9. Price list for toll collection stations

Unit of measurement: million VND/station

is a concept used to classify meteorological and hydrological stations based on the field of monitoring they perform.	Unit price
Automatic	8.000
Semi-automatic	7.000
Manual	6.000

10. Price list for highway management houses

Unit of measurement: million VND/m² floor area

Housing Level	Unit price
Class III	4
Level IV	2

ANNEX 3

PROVISIONS ON THE LIST, PERIOD OF USE, AND DEPRECIATION RATE OF ROAD INFRASTRUCTURE ASSETS USED TO DETERMINE THE RESIDUAL VALUE OF ASSETS PROVIDED FOR IN POINTS C AND D, CLAUSE 4, ARTICLE 8 OF THE CIRCULAR

(Annexed to Circular No. 35/2022/TT-BTC dated June 16, 2022 of the Minister of Finance)

Serial number	List of types of road infrastructure assets	Useful life for depreciation calculation (years)	Depreciation rate (%/year)
1	Road and ancillary works attached to the road (including highway bridges under 25 meters long and culverts)	30	3
2	Highway bridges 25 meters or longer and ancillary works attached to highway bridges	30	3
3	Road tunnels and associated facilities	30	3
4	Ferry terminals for land transport and ancillary works attached to ferry terminals for land transport	20	5
5	Vehicle weight inspection stations	15	6,5
6	Toll collection stations	15	6,5
7	Bus terminals	25	4
8	Parking lots	25	4
9	Highway management house	25	4
10	Rest stops	25	4
11	Other works serving land transport	10	10