摘要:PT. Mandira Erajasa Wahana is a company that leases four-wheel vehicles andbuses. Each vehicle mengal the benefit reduction is called shrinkage.Depreciation is the amount of an asset allocation that can be depreciated duringthe useful life of diestim Depreciation for the accounting period is charged toboth income and indirect langs. In calculating the four-wheeled vehicledepreciation, PT. Mandira Era spacecraft using the method based on the time ofthe straight-line method straight-line method). Straight-line method using themeasured time, h the purchase, and economic life. Calculation of depreciation offixed assets list of four-wheel vehicles get such a book year period, this yearbook, book of this period, Dep. book and book value. Results using the methodpenghitunga g ntersebut straight.