摘要：Fixed assets owned by the company and used for company operationsincreasingly less useful. Because use of continuous, then this tangible fixedassets will have gradually shrinking, both physically and functionally. Isphysically worn out due to wear (wear and tear), worn with age (deteriorationand decay) and damage. Functionally is that the asset's inability to meetproduction needs that need to be replaced and any changes in demand for goodsand services, or because of technological advances so that the asset is no longereconomical. In developing the scientific writing, the authors limit the problemonly on the calculation of depreciation and accounting depreciation of tangiblefixed assets in the form of welding machines and service vehicles (carstransporting goods) in PT Indo Karya Perdana in 2005. Having done theresearch, it can be concluded that using the straight-line method to calculatedepreciation costs, which amount is calculated as depreciation expenses. Forwelding machine is for USD 10,000,000 each year for four years and for thecarrier vehicle is Rp 8,250,000 per year for eight years.
