PERLAKUAN ASET TETAP PADA PT PERTAMINA EP ASSET 1 FIELD RAMBA MUSI BANYUASIN

Abstract

Abstract.Companies carrying out operational activities have supporting factors, one of the most important supporting factors being fixed assets. Fixed assets have the most important position in a company because they require a large amount of funds and are invested over a long period of time. Fixed assets are assets owned by the company and used in the company's operations, not sold within the framework of the company's normal activities and have a useful life of more than one year. Fixed assets are divided into two, namely tangible fixed assets and intangible fixed assets. Tangible fixed assets are assets in real form, visible from the five senses.. For example, land used as a place to build buildings for company activities, buildings used as places to carry out company activities (factories, offices, etc.), machines used to produce or carry out certain company activities and similar assets. Meanwhile, intangible fixed assets are assets that do not have a physical form. For example, patents, copyrights, trademarks and goodwill are long-term assets that are useful in the company's operational activities and are not intended for sale.