{"id":1490,"date":"2025-03-20T12:55:00","date_gmt":"2025-03-20T05:55:00","guid":{"rendered":"https:\/\/www.ckconitsha.com\/vn\/?p=1490"},"modified":"2025-06-13T07:09:23","modified_gmt":"2025-06-13T00:09:23","slug":"tai-khoan-hao-mon-tai-san-co-dinh-la-tai-khoan-gi","status":"publish","type":"post","link":"https:\/\/www.ckconitsha.com\/vn\/tai-khoan-hao-mon-tai-san-co-dinh-la-tai-khoan-gi\/","title":{"rendered":"T\u00e0i Kho\u1ea3n Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh L\u00e0 T\u00e0i Kho\u1ea3n G\u00ec?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ckconitsha.com\/vn\/tai-khoan-hao-mon-tai-san-co-dinh-la-tai-khoan-gi\/#Nguyen_Tac_Ke_Toan_Hao_Mon_Tai_San_Co_Dinh\" >Nguy\u00ean T\u1eafc K\u1ebf To\u00e1n Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ckconitsha.com\/vn\/tai-khoan-hao-mon-tai-san-co-dinh-la-tai-khoan-gi\/#Ket_Cau_va_Noi_Dung_Phan_Anh_cua_Tai_Khoan_214_%E2%80%93_Hao_Mon_Tai_San_Co_Dinh\" >K\u1ebft C\u1ea5u v\u00e0 N\u1ed9i Dung Ph\u1ea3n \u00c1nh c\u1ee7a T\u00e0i Kho\u1ea3n 214 &#8211; Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ckconitsha.com\/vn\/tai-khoan-hao-mon-tai-san-co-dinh-la-tai-khoan-gi\/#Phuong_Phap_Hach_Toan_Mot_So_Giao_Dich_Kinh_Te_Chu_Yeu_Lien_Quan_Den_Hao_Mon_TSCD\" >Ph\u01b0\u01a1ng Ph\u00e1p H\u1ea1ch To\u00e1n M\u1ed9t S\u1ed1 Giao D\u1ecbch Kinh T\u1ebf Ch\u1ee7 Y\u1ebfu Li\u00ean Quan \u0110\u1ebfn Hao M\u00f2n TSC\u0110<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_Tac_Ke_Toan_Hao_Mon_Tai_San_Co_Dinh\"><\/span>Nguy\u00ean T\u1eafc K\u1ebf To\u00e1n Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e0i kho\u1ea3n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. V\u1ec1 nguy\u00ean t\u1eafc, m\u1ecdi TSC\u0110, B\u0110S\u0110T d\u00f9ng cho thu\u00ea c\u1ee7a doanh nghi\u1ec7p c\u00f3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh (g\u1ed3m c\u1ea3 t\u00e0i s\u1ea3n ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd) \u0111\u1ec1u ph\u1ea3i tr\u00edch kh\u1ea5u hao theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n hao m\u00f2n TSC\u0110 c\u1ea7n l\u01b0u \u00fd:<\/p>\n<ul>\n<li><strong>Kh\u1ea5u hao TSC\u0110 d\u00f9ng trong s\u1ea3n xu\u1ea5t, kinh doanh:<\/strong> H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/li>\n<li><strong>Kh\u1ea5u hao B\u0110S\u0110T:<\/strong> H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/li>\n<li><strong>Kh\u1ea5u hao TSC\u0110 ch\u01b0a d\u00f9ng, kh\u00f4ng c\u1ea7n d\u00f9ng, ch\u1edd thanh l\u00fd:<\/strong> H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c.<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao:<\/strong>  (nh\u01b0 TSC\u0110 d\u1ef1 tr\u1eef, TSC\u0110 d\u00f9ng chung cho x\u00e3 h\u1ed9i&#8230;), doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/li>\n<li><strong>TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n ho\u1eb7c d\u00f9ng v\u00e0o m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i:<\/strong> Kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 ch\u1ec9 t\u00ednh hao m\u00f2n TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m ngu\u1ed3n h\u00ecnh th\u00e0nh TSC\u0110 \u0111\u00f3.<\/li>\n<\/ul>\n<p><strong>L\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao:<\/strong><\/p>\n<p>Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, tr\u00edch kh\u1ea5u hao ph\u00f9 h\u1ee3p cho t\u1eebng TSC\u0110, B\u0110S\u0110T nh\u1eb1m k\u00edch th\u00edch s\u1ef1 ph\u00e1t tri\u1ec3n s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu h\u1ed3i v\u1ed1n nhanh, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi kh\u1ea3 n\u0103ng trang tr\u1ea3i chi ph\u00ed. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho t\u1eebng TSC\u0110, B\u0110S\u0110T ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n v\u00e0 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110 v\u00e0 B\u0110S\u0110T.<\/p>\n<p><strong>Xem x\u00e9t l\u1ea1i th\u1eddi gian v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao:<\/strong><\/p>\n<p>Th\u1eddi gian kh\u1ea5u hao v\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c xem x\u00e9t l\u1ea1i \u00edt nh\u1ea5t l\u00e0 v\u00e0o cu\u1ed1i m\u1ed7i n\u0103m t\u00e0i ch\u00ednh. N\u1ebfu th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch \u01b0\u1edbc t\u00ednh c\u1ee7a t\u00e0i s\u1ea3n kh\u00e1c bi\u1ec7t l\u1edbn so v\u1edbi c\u00e1c \u01b0\u1edbc t\u00ednh tr\u01b0\u1edbc \u0111\u00f3 th\u00ec th\u1eddi gian kh\u1ea5u hao ph\u1ea3i \u0111\u01b0\u1ee3c thay \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng. Ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u hao TSC\u0110 \u0111\u01b0\u1ee3c thay \u0111\u1ed5i khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 c\u00e1ch th\u1ee9c \u01b0\u1edbc t\u00ednh thu h\u1ed3i l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a TSC\u0110. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh chi ph\u00ed kh\u1ea5u hao cho n\u0103m hi\u1ec7n h\u00e0nh v\u00e0 c\u00e1c n\u0103m ti\u1ebfp theo, v\u00e0 \u0111\u01b0\u1ee3c thuy\u1ebft minh trong B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_Cau_va_Noi_Dung_Phan_Anh_cua_Tai_Khoan_214_%E2%80%93_Hao_Mon_Tai_San_Co_Dinh\"><\/span>K\u1ebft C\u1ea5u v\u00e0 N\u1ed9i Dung Ph\u1ea3n \u00c1nh c\u1ee7a T\u00e0i Kho\u1ea3n 214 &#8211; Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e0i kho\u1ea3n 214 &#8211; Hao m\u00f2n TSC\u0110 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 theo d\u00f5i gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.  C\u1ea5u tr\u00fac t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m:<\/p>\n<p><strong>B\u00ean N\u1ee3:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 gi\u1ea3m do TSC\u0110, B\u0110S\u0110T thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, \u0111i\u1ec1u \u0111\u1ed9ng cho doanh nghi\u1ec7p kh\u00e1c, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n<\/ul>\n<p><strong>B\u00ean C\u00f3:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb hao m\u00f2n TSC\u0110, B\u0110S\u0110T t\u0103ng do tr\u00edch kh\u1ea5u hao TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<p><strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/p>\n<ul>\n<li>Gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0 hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>T\u00e0i kho\u1ea3n 214<\/strong> &#8211; Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n<ul>\n<li><strong>2141 &#8211; Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh.<\/li>\n<li><strong>2142 &#8211; Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n<li><strong>2143 &#8211; Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 v\u00f4 h\u00ecnh.<\/li>\n<li><strong>2147 &#8211; Hao m\u00f2n B\u0110S\u0110T:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hao m\u00f2n B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_Phap_Hach_Toan_Mot_So_Giao_Dich_Kinh_Te_Chu_Yeu_Lien_Quan_Den_Hao_Mon_TSCD\"><\/span>Ph\u01b0\u01a1ng Ph\u00e1p H\u1ea1ch To\u00e1n M\u1ed9t S\u1ed1 Giao D\u1ecbch Kinh T\u1ebf Ch\u1ee7 Y\u1ebfu Li\u00ean Quan \u0110\u1ebfn Hao M\u00f2n TSC\u0110<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 b\u00fat to\u00e1n h\u1ea1ch to\u00e1n hao m\u00f2n TSC\u0110 th\u01b0\u1eddng g\u1eb7p:<\/p>\n<ul>\n<li><strong>\u0110\u1ecbnh kho\u1ea3n t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed kh\u00e1c:<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 623, 627, 641, 642, 811<br \/>\nC\u00f3 TK 214 (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/p>\n<ul>\n<li><strong>TSC\u0110 \u0111\u00e3 s\u1eed d\u1ee5ng, nh\u1eadn \u0111\u01b0\u1ee3c do \u0111i\u1ec1u chuy\u1ec3n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 211 (nguy\u00ean gi\u00e1)<br \/>\nC\u00f3 TK 336, 411 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<br \/>\nC\u00f3 TK 214 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n<ul>\n<li><strong>\u0110\u1ecbnh kho\u1ea3n t\u00ednh, tr\u00edch kh\u1ea5u hao B\u0110S\u0110T \u0111ang cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/strong><\/li>\n<\/ul>\n<p>N\u1ee3 TK 632<br \/>\nC\u00f3 TK 214 (2147)<\/p>\n<ul>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p gi\u1ea3m TSC\u0110, B\u0110S \u0111\u1ea7u t\u01b0:<\/strong> \u0110\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 ph\u1ea3i ghi gi\u1ea3m gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n c\u1ee7a TSC\u0110, B\u0110S\u0110T.<\/li>\n<\/ul>\n<p>T\u00f3m l\u1ea1i, t\u00e0i kho\u1ea3n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n quan tr\u1ecdng trong k\u1ebf to\u00e1n, gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a t\u00e0i s\u1ea3n, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c quy\u1ebft \u0111\u1ecbnh kinh doanh hi\u1ec7u qu\u1ea3. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 t\u00e0i kho\u1ea3n n\u00e0y v\u00e0 c\u00e1c quy \u0111\u1ecbnh li\u00ean quan l\u00e0 c\u1ea7n thi\u1ebft cho m\u1ecdi doanh nghi\u1ec7p.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nguy\u00ean T\u1eafc K\u1ebf To\u00e1n Hao M\u00f2n T\u00e0i S\u1ea3n C\u1ed1 \u0110\u1ecbnh T\u00e0i kho\u1ea3n hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m gi\u00e1 tr\u1ecb hao m\u00f2n v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf c\u1ee7a TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (B\u0110S\u0110T) trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng. V\u1ec1&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1490","post","type-post","status-publish","format-standard","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1490","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/comments?post=1490"}],"version-history":[{"count":1,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1490\/revisions"}],"predecessor-version":[{"id":1517,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/posts\/1490\/revisions\/1517"}],"wp:attachment":[{"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/media?parent=1490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/categories?post=1490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ckconitsha.com\/vn\/wp-json\/wp\/v2\/tags?post=1490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}