Circular No. 16/2005/TT-BTM dated August 16, 2005 of the Ministry of Trade supplementing the Trade Ministry’s Circular No. 22/2000/TT-BTM dated December 15, 2000, which guides the implementation of the Government’s Decree No. 24/2000/ND-CP dated July 31, 2000, detailing the implementation of the Law on foreign investment in Vietnam, regarding the calculation of accumulated depreciation value in the import of machinery, equipment and means of transport for the formation of fixed assets of foreign-invested enterprises