摘要：In this practical work activities of students using two methods, namely methods of literature research (library research) and methods of field research (field research),the writers studied kepustaaan method of literature in the form of books relevant to these issues, field research methods,the writers do field research 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 depreciation of fixed assets. Constraints - constraints, among others; obstacles before they become assets, errors in interpreting the productive age an asset, delay in loading, as well as the swollen PDP fixed assets depreciation method used on the PT. PLN (Persero) Distribution Jakarta Raya and Tangerang Kalimalang Service Area is a straight-line method, where the percentage of the depreciation charge for each year is fixed and done on a monthly basis based on the Decree of Directors No. 054/DIR/1988 whereas the present way of fixed assets and accumulated depreciation are in accordance with accounting standards.
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