Open AccessDouble Decline Balance Method pada Aktiva Tetap Berwujud
Author(s) -
Dina Satriani,
Vina Vijaya Kusuma,
Sefti Melinda
Publication year - 2022
Publication title -
journal cerita
Language(s) - English
Resource type - Journals
eISSN - 2655-2574
pISSN - 2461-1417
DOI - 10.33050/cerita.v8i1.2139
Subject(s) - depreciation (economics) , fixed asset , consumption of fixed capital , balance (ability) , book value , asset (computer security) , balance sheet , investment (military) , economics , value (mathematics) , business , finance , monetary economics , microeconomics , mathematics , production (economics) , computer science , statistics , computer security , earnings , financial capital , politics , political science , law , capital formation , physical medicine and rehabilitation , profit (economics) , medicine
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.