Abstrak
Authors conducted this study aims to determine the depreciation accounting is in high school Purworedjo Pancasila and Pancasila to determine whether high school Purworejo implement fixed asset accounting in accordance with Financial Accounting Standards of way acquisition , use and cessation, the determination of the method of depreciation and presentation in the financial statements.Implementation of the research conducted in April to June 2013. Data was collected through observation, interviewsand documentation .
The result showed that the SMA Pancasila Purworejo in terms of use of tangible fixed assets using the asset over a period, SMA Pancasila Purworedjo classify fixed assets especially Lab.IPA equipment, and building on the corner Lab.komputer substance that is tangible fixed assets that can be depreciated. Additionally depreciation using the straight line method whereby the difference lies in the determination of the useful lives and depreciation calculation . For the determination of the useful lives and depreciation calculation in high school Purworejo Pancasila , the method should apply Financial Accounting Standards that already exists in the table and the property group rates.

Keyword :classification of fixed assets, future benefits.