PERHITUNGAN DEPRESIASI AKTIVA TETAP MENURUT PSAP NO 07 DI DESA WOLOWEA, KECAMATAN BOAWAE, KABUPATEN NAGEKEO
Keywords:
Fixed Assets, Depreciation, Government Accounting StandardsAbstract
The benefit of this study is to calculate fixed assets based on PSAP No.07
in Wolowea Village. The data analysis used is qualitative research. Therefore,
the results of what is studied can be concluded fixed assets using the
acquisition cost formula divided by the useful life based on PSAP No.07,
namely: land depreciation with an acquisition price of Rp.1,554,400.00,
multipurpose buildings depreciating with an economic life of 40 years is
Rp.12,500 with an acquisition price of Rp.500,000.00, official vehicles
depreciating with a useful life of 10 years is Rp.6,717,000 with an acquisition
price of Rp.67,170,000.00, heavy equipment depreciates with a useful life of
5 years of Rp. 22,000,000.00 with an acquisition price of Rp. 2,200,000.00,
office equipment depreciates based on an economic life of 5 years is Rp.
3,954,036 with an acquisition price of Rp. 19,770,181, communication
equipment depreciates with a useful life of 5 years is Rp. 1,000,000 with an
acquisition price of Rp. 3,000,000.
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