摘要:Valuation (appraisal) of fixed assets is a process of appraisal in the work oractivities provide an estimate or opinion on the economic value of a propertyboth tangible and intangible assets based on the analysis of objective facts andthe relevant method, parameter values and principles which applicable. The aimof this paper is to determine how companies in conducting assessments of fixedassets. Practice Method is the method used to collect data by doing practicalwork in PT. Bahana Kareza Appraisa, it is performed to obtain data andinformation related to the problem at hand. Field studies were divided into twosections, among others: an interview which held a dialogue directly with expertassessment as the division of asset appraisals to obtain input related to theproblem at hand. Obeservasi which directly observe the activities undertaken bythe employees of PT. Bahana Kareza Appraisa In the administrative division:file prepared by their respective odnernya for security. Received a letter / faxsent from the company's incoming clients, collecting evidence of petty cashexpenditures. In the accounting division, grouping the assets according to theiruseful lives, the year of acquisition for the same types of assets. Paragraphjournal to record the value of depreciation adjustment company, in principle,using the method in accordance with generally accepted standards of financialaccounting and the preparation is done with consistent.