Objectives achieved in the observation of field work practices is to find out
the accounting of fixed assets at PT Taspen (Persero) Purwokerto Branch and find
out the suitability between accounting of fixed assets applied by PT Taspen
(Persero) Purwokerto Branch and the existing theory. This observation is a
descriptive research through qualitative approach. The object of this observation
is the accounting of fixed assets at PT Taspen (Persero) Branch of Purwokerto.
Observation techniques, interview techniques and documentation techniques were
used to collect the data. Based on the results of observations made by the author, it
could be concluded that the valuation of acquisition price of fixed assets was
obtained from all costs before taxes were incurred on the assets, the calculation of
depreciation of fixed assets using straight-line method, and the disposal of fixed
assets carried out by auction (sale).