This final report aims to determine the Calculation of Intangible Assets Depreciation on Employee Cooperative Republic of Indonesia (KPRI) Dharma Karya Palembang. Based on the comparison between theory and data obtained from the company. The data used in this study are the data related to the calculation of depreciation of tangible assets of the company obtained through direct interviews and documentation of data relating to tangible assets and financial statements. The author finds the problem of depreciation of tangible assets that do not take into account the acquisition date of fixed assets in the calculation of depreciation expense. To solve the above problem the authors suggest that the company should calculate the date of purchase of the asset so that it can be determined the length of time so that it can determine the actual period of time for the use of tangible assets
