| Each business entity which is engaged in the service, trade, and manufacturing requires resources in the form of fixed assets to run its operations. To that end, the author needs to review the accuracy of the company in the register and the application of the method of depreciation of fixed assets and compliance with applicable Accounting Standards .PT Trisula International Tbk is one of the manufacturing companies in Indonesia which is engaged in textiles. In calculating periodic depreciation charge over the entire fixed assets of the company, the company uses straight-line depreciation method, wherein the method in accordance with Accounting Principles Generally Accepted. Analysis conducted by the author in this study was to compare the method used by the company, namely the straight-line method with the double declining balance method, the analysis of useful life of fixed assets, as well as comparing the effect of company's operating profit for the year 2011 and 2012 . Based on the analysis and discussion, depreciation expense using the double-declining balance method of depreciation is greater than the load using the straight-line method so that the operating profit by using the double-declining balance method is smaller than the straight-line method. The difference results obtained show that the company needs to do a consideration in determining the appropriate method of depreciation for each fixed assets. |