D Digital transformation in the telecommunications industry has driven increased investment in high-performance computing infrastructure such as graphics processing units (gpus). beyond supporting operations, gpus have significant commercialization potential through digital services. this final project report aims to analyze the commercial utilization of gpu assets and assess the appropriateness of the accounting treatment of gpu assets under psak 216 (property, plant and equipment) and related service revenues under psak 115 (revenue from contracts with customers). the report adopts a descriptive case study approach based on an internship in the group accounting division during november–december 2025, involving a review of supporting evidence, accounting policies, and relevant financial statement disclosures, which are then benchmarked against applicable psak requirements.the results indicate that gpu assets have been presented in accordance with psak 216 within the information technology equipment category. these assets are measured using the cost model and depreciated using the straight-line method over a useful life of seven years with no residual value. in terms of revenue, gpu-as-a-service and h-ai services are recognized under psak 115. revenue is recognized over time from the point the service is ready for use. for gpu-as-a-service, revenue is recognized evenly over the contract term, considering sla credits as variable consideration, and billing occurs after services are delivered, resulting in a contract asset. meanwhile, subscription-based h-ai applies daily pro-rata revenue recognition and records a contract liability for consideration received in advance. overall, this report emphasizes the importance of consistent application of psak 216 and psak 115 to ensure transparency and enhance users’ understanding of the risks associated with gpu-based digital business lines.