Deprication Measurement on Computer Lab Inventory using Straight-Line Method

Abstract

Institution or college, especially those with computer-related departement, the avability of a computer lab is very important to support teaching and learning activities, research, or training for the users. The equipment that recorded in the inventory of computer lab have a lifespan, and each year there will be depreciation or impairment of assets. Using straight-line method and the depreciation and amortization guideline from the regulation from the minister of the treasury of the Republic Indonesia in 2013 on the depreciation module of goods, it can be calculated the amount of depreciation of computer lab inventory such as computer and networking equipment. It is expected that with the use of straight-line method, there will be a depreciation analysis and issued a depreciation policy related to equipment inventory in computer lab.