摘要:The purpose of Scientific Writing is to obtain data about the company and knowthe description kebijakansanaan in accounting and finance, especially in thefield of fixed assets depreciation method choices. Writing method used is themethod of documentation, is looking for data on the method of depreciation offixed assets from the balance sheet, a list of depreciation of fixed assets andother corporate documents. Documents existing in the company with theexisting theories in Chapter II of the conclusions drawn following. The resultsillustrate that the depreciation accounting policies used by the company is usingthe straight-line method for all types of fixed assets with a percentage of thepolicy writer is using the number of years for this type of building assets andinventory, while for the type of property and vehicle using the double decliningbalance method