文章基本信息

标题：APPLICATION OF TANGIBLE FIXED ASSETS METHOD ON DEPRECIATION PT. INDO KARYA PERDANA.
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作者：Achmad Rizal
期刊名称：Faculty of Economics
出版年度：2007
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：Fixed assets held by companies and used for company operations progressivelyreduced benefits. Therefore the use of which is continuously, then these fixedassets will gradually deteriorated, both physically and functionally. Physically isworn for wear (wear and tear), worn with age (deterioration and decay) anddamage. Functionally is due to the inability of assets to meet the needs ofproduction, so need to be changed and the change of demand for goods andservices, or because of technological advances so that the assets are no longereconomical. In compiling this scholarly writing, the authors restrict the problemonly on the calculation of depreciation and accounting depreciation of fixedassets such as welding machines and vehicles (freight cars) in PT Indo KaryaPerdana in 2005. For welding machine was Rp 10 million each year for fouryears and for the transport vehicle was Rp 8.25 million per year for eight years.