文章基本信息

标题：ANALYSIS OF FIXED ASSETS DEPRECIATION ON PT. PLN (PERSERO) DISTRIBUTION OF JAKARTA AND TANGERANG SERVICE AREA
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作者：Dede Salfandy ; Mohammad Abdul Mukhyi
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：In this practical work activities of students using two methods, namely methodsof literature research (library research) and methods of field research (fieldresearch),the writers studied kepustaaan method of literature in the form ofbooks relevant to these issues, field research methods,the writers do fieldresearch conducted by carrying out practical work at the company for 1 month.In doing depreciation of fixed assets, of course, not free from obstacles -obstacles or constraints - constraints that may hinder the process of depreciationof fixed assets. Constraints - constraints, among others; obstacles before theybecome assets, errors in interpreting the productive age an asset, delay inloading, as well as the swollen PDP fixed assets depreciation method used onthe PT. PLN (Persero) Distribution Jakarta Raya and Tangerang KalimalangService Area is a straight-line method, where the percentage of the depreciationcharge for each year is fixed and done on a monthly basis based on the Decreeof Directors No. 054/DIR/1988 whereas the present way of fixed assets andaccumulated depreciation are in accordance with accounting standards.