Perbandingan Perhitungan Penyusutan Aktiva Tetap Antara Metode Garis Lurus Dengan Metode Aktivitas Pada Pt Persero Batam

Abstract

This thesis explores how the calculation of depreciation of fixed assets using the straight-line method and activity as well as a comparison between the straight-line method with activity. As for the authors to compare and calculate based on case studies of fixed assets at PT PERSERO Batam by comparing the calculation of depreciation costs between the calculation of the company with the author's calculations based on the theory that has been learned and the impact on the use of different methods, as for the results of the calculations are done, it can be concluded that depreciation expense using the straight-line method and the activity at the end of the useful life will not be the same value and has its own advantages based on the condition of fixed assets.