Analysis of the application on capitalization method of fixed asset maintenance costs
Keywords:
Fixed Assets, Capitalization, RepairAbstract
This study aims to understand the extent to which cost capitalization is applied in the recording of fixed assets at Perumda Air Minum Tirta Mangutama. A qualitative method with an interpretative approach is used to understand this phenomenon. Data analysis follows the Miles and Huberman model, which includes data collection through interviews, observations, and documents; data filtering and organization; presentation in the form of narratives or tables; and drawing conclusions based on identified patterns. The research shows that Perumda Air Minum Tirta Mangutama has not capitalized repair costs for previous assets, as evidenced by recording repair costs as new assets in the 2022 asset register.
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