摘要：Tangible fixed assets are often what we call the earning asset or assets thatactually generate revenue, and therefore the assets-assets that help make theearning power or the power to produce profits for the company. Without themachines and other equipment, the company is not possible to produce finishedgoods. Given the importance of tangible fixed assets in an industrial company asa tool for corporate operations, the necessary systems and procedures for goodaccounting and also correct for these fixed assets, so that the systems andprocedures are properly able to support management decisions, financialreporting, and reporting authorities. In the application of accounting systems forall fixed assets should be in accordance with Statement of Financial AccountingStandards (GAAP) applicable, since the recording and reporting of intangibleassets should be generally accepted and in accordance with the standards set, soas a tool for decision making, recording and financial reporting of fixed assetsmust be fair, accurate and correctly in accordance with Statement of FinancialAccounting Standards (GAAP) generally accepted.
