This researeh aims to evaluate Ihe accounling treatment of depreciation of fixed assets and the impaet on corporate profits. To obtain the necessary data, so it used interview and documenlation and the type o f data is a sccondary data. Based on the researeh, and hypothcsis using a test average differences obtained thit = 0.06153 with a signiticant level 0.05 is obtained ttable = 2.776, so the …