PERLAKUAN AKUNTANSI PENYUSUTAN ASET TETAP DI PT. BANK TABUNGAN NEGARA (Persero) Tbk CABANG SIDOARJO

Depreciation of fix aseset are important in the companies. Depreciation of accounting describe value of fix asset. Depreciation fix assets is a part of profit or lose report and recorded minus of revenue. The purpose of this research is to know how Financial Accounting of depreciation fixed assets in financial report of PT BTN Sidoarjo.The research method used interview, lyteratur, and Study Research. The data used in this research is primary and secondary data. Primary data achieved from the result of direct interview with the logitic unit, where as the secondary data achieved from data companies. The result of this research are : (1) Value of depresiation assets from price of use assets minus book value (2)Live estimate of asset are classified of assets, (3) Method and tarif of fixed assets are straight line method with the tarif of full persent divided live of assets. Disclosure of assets when live of assets are stopped or finally. Keyword : Financial Accounting, Depreciation Assets, Fixed Asset