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INTANGIBLE ASSETS, NET AND GOODWILL (Tables) | 12 Months Ended
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Dec. 31, 2023
INTANGIBLE ASSETS, NET AND GOODWILL |
Schedule of finite-lived intangible assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, 2022 | ​ | As of December 31, 2023
​ | ​ | ​ | ​ | Accumulated | ​ | Net carrying | ​ | ​ | ​ | Accumulated | ​ | Net carrying | ​ | Net carrying
​ | ​ | Cost | ​ | amortization | ​ | value | ​ | Cost | ​ | amortization | ​ | value | ​ | value
​ |  | VND million |  | VND million |  | VND million |  | VND million |  | VND million |  | VND million |  | USD
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |
License |  | 3,903,095 |  | (3,698,305) |  | 204,790 |  | 3,690,720 |  | (3,690,720) |  | — |  | —
Software(i) |  | 1,442,065 |  | (608,416) | ​ | 833,649 |  | 2,046,815 |  | (887,418) |  | 1,159,397 |  | 48,579,444
Purchased software under development phase |  | 410,506 |  | — |  | 410,506 |  | 120,157 |  | — |  | 120,157 |  | 5,034,652
Others |  | 17,176 |  | (5,050) |  | 12,126 |  | 18,446 |  | (6,280) |  | 12,166 |  | 509,763
Total |  | 5,772,842 |  | (4,311,771) |  | 1,461,071 |  | 5,876,138 |  | (4,584,418) |  | 1,291,720 |  | 54,123,858
(i) | Weighted-average remaining useful life of 53 months as of December 31, 2023 (2022: 43 months, 2021: 48 months).
Schedule of estimated amortization expense of intangible assets | The following table identifies the estimated amortization expense of the Group’s intangible assets as of December 31, 2023 for each of the next five years (in VND million):
​ | ​ | ​
2024 |  | 353,048
2025 |  | 356,247
2026 |  | 205,287
2027 |  | 153,558
2028 and thereafter |  | 223,580
​
Schedule of allocation of goodwill | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Reporting unit | ​ | Goodwill allocated
​ | ​ | As of December 31,
​ |  | 2022 |  | 2023 |  | 2023
​ | ​ | VND million | ​ | VND million | ​ | USD
Automotive |  | 262,252 |  | — |  | —
E-scooter |  | 9,951 |  | — |  | —
Total |  | 272,203 |  | — |  | —

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