摘要：Depreciation is the allocation of assets to the cost. This needs to be done tocalculate the amount of costs incurred within a certain period in the assets and todetermine the residual value of these depreciated assets. At PT. Offset Lithopicafixed assets that can be depreciated in value, among others, buildings,machinery and vehicles. In calculating the depreciation, PT .. Lithopica Offsetusing the straight-line method. As of this writing materials science authors applythe method used to calculate tax depreciation depreciation of fixed assets andcalculate the amount of income with these methods. The author would like tocompare the magnitude of income between the commercial method (straightline) used by the research firm that conducted the author. After discussing thewriter can draw the conclusion that there are significant differences between theuse of commercial methods of depreciation according to the method ofdepreciation according to fiscal, which resulted in differences in corporateprofits. Where is fiscally better straight-line method or declining balance,recognized income greater than the income recognized commercially.
