Double Decline Balance Method pada Aktiva Tetap Berwujud

Abstract

Primkokas has assets used for daily operational activities. The asset has an economic lifespan of more than one year and is not for resale. In this case, the company will manage the asset into a long-term investment called fixed assets. Fixed assets require a management  and  special  policy  in  calculating  depreciation  by  using  the  double declining  method.  The  result  of  this  study  is  in  calculating  depreciation  using  the double declining balance method is done by multiplying the depreciation rate twice the accelerated  depreciation  rate  from  the  initial  book  value  each  year.  the  amount  of acquisition costs minus accumulated depreciation.