T The purpose of this final project report is to review the policies, implementation,and compliance between the calculation and recording of depreciation of tangiblefixed assets at pt samudera asahi shipping with the provisions of psak 216. thewriting method used is a qualitative descriptive method, with data collectiontechniques through documentation, literature study, and interviews during theimplementation of field work practice (pkl). the data obtained was processed bycomparing the practices applied by the company with the theory and accountingprovisions related to fixed assets and depreciation. the results show that thepolicies, calculations, and recording of depreciation of tangible fixed assets at ptsamudera asahi shipping have been implemented consistently and systematicallyin accordance with psak 216. however, there are still several aspects that need tobe considered to improve the accuracy and completeness of fixed asset recording.the conclusion of this final project is that the application of tangible fixed assetdepreciation at pt samudera asahi shipping has generally been carried out well,although evaluation and refinement are needed to optimize it.