{"id":58847,"date":"2013-08-30T22:24:55","date_gmt":"2013-08-30T15:24:55","guid":{"rendered":"https:\/\/bahtera.jp\/fixed-asset\/"},"modified":"2026-09-12T21:18:26","modified_gmt":"2026-09-12T14:18:26","slug":"fixed-asset","status":"publish","type":"post","link":"https:\/\/bahtera.jp\/en\/fixed-asset\/","title":{"rendered":"Details of Fixed Asset Management and Depreciation Methods in Indonesia"},"content":{"rendered":"<p>There are two methods for depreciating fixed assets: the straight-line method and the declining balance method. The straight-line method aims to reduce initial cost burdens and quickly generate profits. On the other hand, the declining balance method aims to expense costs early to reduce profits and achieve tax savings.<\/p>\n\t\t\t\t<a href=\"https:\/\/bahtera.jp\/en\/accounting-system-indonesia\/\" class=\"st-cardlink\" aria-label=\"Accounting Systems in Indonesia\">\r\n\t\t\t\t<div class=\"kanren st-cardbox\" >\r\n\t\t\t\t\t\t\t\t\t\t<dl class=\"clearfix\">\r\n\t\t\t\t\t\t<dt class=\"st-card-img\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2025\/03\/indonesia-12-150x150.png\" class=\"attachment-st_thumb150 size-st_thumb150 wp-post-image\" alt=\"Infographic structuring accounting systems in Indonesia, highlighting SaaS services, adoption rates, and automation trends\" srcset=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2025\/03\/indonesia-12-150x150.png 150w, https:\/\/bahtera.jp\/wp-content\/uploads\/2025\/03\/indonesia-12-100x100.png 100w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dt>\r\n\t\t\t\t\t\t<dd>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"st-cardbox-t\">Accounting Systems in Indonesia<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"st-card-excerpt smanone\">\r\n\t\t\t\t\t\t\t\t\t<p>The adoption rate of SaaS-based accounting systems in Indonesia is less than 8%, despite the advancement of SaaS technology. The continuous launch of new\u2026<\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cardbox-more\">\u7d9a\u304d\u3092\u898b\u308b<\/p>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dd>\r\n\t\t\t\t\t<\/dl>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t\n<div class=\"article-point\" id=\"key-takeaways\">\n<h2 class=\"article-point-title\">What this article covers<\/h2>\n<ul>\n<li>In Indonesia, many Japanese companies manage their fixed asset ledgers using Excel.<\/li>\n<li>There are two methods for depreciating fixed assets: the straight-line method and the declining balance method, chosen based on purpose.<\/li>\n<li>Fixed asset management systems manage information such as acquisition dates and depreciation methods, generating automatic month-end depreciation journal entries.<\/li>\n<li>Impairment processing is allowed under IFRS but not in Japan.<\/li>\n<li>Fixed asset management systems also manage leased assets and construction in progress.<\/li>\n<\/ul>\n<\/div>\n<p><script type=\"application\/ld+json\" id=\"wprestapi-ai-jsonld\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\/\/bahtera.jp\/en\/fixed-asset\/#article\",\"headline\":\"Details of Fixed Asset Management and Depreciation Methods in Indonesia\",\"description\":\"In Indonesia, many Japanese companies manage their fixed asset ledgers using Excel. There are two methods for depreciating fixed assets: the\u2026\",\"mainEntityOfPage\":{\"@type\":\"WebPage\",\"@id\":\"https:\/\/bahtera.jp\/en\/fixed-asset\/\"},\"inLanguage\":\"en\",\"datePublished\":\"2013-08-30T22:24:55\",\"dateModified\":\"2026-09-04T10:54:57\",\"author\":{\"@type\":\"Person\",\"name\":\"yamazou\"}},{\"@type\":\"ItemList\",\"@id\":\"https:\/\/bahtera.jp\/en\/fixed-asset\/#key-takeaways\",\"name\":\"What this article covers\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In Indonesia, many Japanese companies manage their fixed asset ledgers using Excel.\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"There are two methods for depreciating fixed assets: the straight-line method and the declining balance method, chosen based on purpose.\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fixed asset management systems manage information such as acquisition dates and depreciation methods, generating automatic month-end depreciation journal entries.\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Impairment processing is allowed under IFRS but not in Japan.\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Fixed asset management systems also manage leased assets and construction in progress.\"}]}]}<\/script><\/p>\n<h2>Fixed Asset Management in Indonesia<\/h2>\n<p>In Indonesia, few companies have implemented fixed asset management systems, and many Japanese companies manage their fixed asset ledgers using Excel. The information managed includes fixed asset codes, acquisition dates, acquisition costs, types of fixed assets (buildings, structures, vehicles, equipment), depreciation methods (straight-line, declining balance), useful life (4 years, 8 years, 12 years, 20 years), depreciation start date, expected completion date, location, department, and group.<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>Fixed Asset Code<\/li>\n<li>Acquisition Date<\/li>\n<li>Acquisition Cost<\/li>\n<li>Type of Fixed Asset: Building, Structure, Vehicle, Equipment<\/li>\n<li>Depreciation Method: Straight-line, Declining Balance<\/li>\n<li>Useful Life: 4 years, 8 years, 12 years, 20 years<\/li>\n<li>Depreciation Start Date<\/li>\n<li>Expected Completion Date<\/li>\n<li>Location<\/li>\n<li>Department<\/li>\n<li>Group<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>Items that can be capitalized as fixed assets in Indonesia are classified based on their useful life.<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Category 1 (Useful life 4 years: Declining 50%, Straight-line 25%) Office equipment (PCs, printers, desks, chairs, etc.), mobile phones, etc.<\/li>\n<li>Category 2 (Useful life 8 years: Declining 25%, Straight-line 12.5%) Company cars, AC, etc.<\/li>\n<li>Category 3 (Useful life 12 years: Declining 12.5%, Straight-line 6.25%) Molding machines, press machines, etc.<\/li>\n<li>Category 4 (Useful life 20 years: Declining 10%, Straight-line 5%)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>The management of information such as &#8220;when and at what cost it was acquired&#8221; and &#8220;how much depreciation period remains&#8221; and the generation of automatic depreciation journal entries at month-end based on this information are functions of the fixed asset management system.<\/p>\n<h2>Functions of the Fixed Asset Management System<\/h2>\n<h3>Acquisition Management<\/h3>\n<p>When acquisition input is performed in the fixed asset management system, liability journal entries may occur in the ERP&#8217;s liability management. Conversely, by performing receipt processing from the ERP&#8217;s purchasing management, it may be automatically registered in the fixed asset ledger of the fixed asset management system.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Vehicles (Increase in assets) (Credit) A\/P (Increase in liabilities) Vehicle-Production Account payable<\/li>\n<\/ul>\n<\/div>\n<p>In cases where fixed assets are purchased not only in IDR but also in foreign currencies such as USD or YEN, impairment processing must be performed in the currency at the time of acquisition, so currency codes are required in the journal entries generated at the time of acquisition.<\/p>\n<h3>Depreciation Management<\/h3>\n<p>Tangible fixed assets are classified into categories such as buildings, structures, vehicles, and equipment, and journal entries are created to record the aggregated amounts calculated by the declining balance or straight-line method in Excel as negative assets using the indirect method. This is done in the month-end closing adjustment journal entries to record the accumulated depreciation amount under the acquisition cost of fixed assets on the B\/S.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Equipment Depreciation Expense (Increase in expenses) (Credit) Accumulated Equipment Depreciation (Increase in negative assets) Depreciation (SGA) Accumulated depreciation<\/li>\n<\/ul>\n<\/div>\n<p>In the case of intangible fixed assets (such as software), assets are expensed using the direct method.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Intangible Fixed Asset Amortization (Increase in expenses) (Credit) Software (Decrease in assets) Amortization (SGA) Intangible fixed asset<\/li>\n<\/ul>\n<\/div>\n<h3>Transfer Management<\/h3>\n<p>No costs are incurred when transferring fixed assets, but when managing profits and losses by department, line, or machine, offsetting journal entries are necessary to reassign aggregation groups.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Vehicles (Increase in assets) (Credit) Vehicles (Decrease in assets) Vehicle-SGA Vehicle-Production<\/li>\n<\/ul>\n<\/div>\n<p>When performing departmental aggregation of assets in the accounting system, department codes are required for fixed asset accounts on the G\/L.<\/p>\n\t\t\t\t<a href=\"https:\/\/bahtera.jp\/en\/profit-loss-asset-liability-department\/\" class=\"st-cardlink\" aria-label=\"Profit &#038; Loss Method and Property Method\">\r\n\t\t\t\t<div class=\"kanren st-cardbox\" >\r\n\t\t\t\t\t\t\t\t\t\t<dl class=\"clearfix\">\r\n\t\t\t\t\t\t<dt class=\"st-card-img\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/indonesia-13-150x150.png\" class=\"attachment-st_thumb150 size-st_thumb150 wp-post-image\" alt=\"\" srcset=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/indonesia-13-150x150.png 150w, https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/indonesia-13-100x100.png 100w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dt>\r\n\t\t\t\t\t\t<dd>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"st-cardbox-t\">Profit &#038; Loss Method and Property Method<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"st-card-excerpt smanone\">\r\n\t\t\t\t\t\t\t\t\t<p>The monthly profit under the Profit and Loss Method is calculated as &#8220;Revenue at the end of the month \u2013 Expenses at the end of the month,&#8221; whereas the monthly profit under the Property Method is the increase in capital expressed as &#8220;(Assets at the beginning of the month \u2013 Liabilities at the beginning of the month) \u2013 (Assets at the end of the month \u2013 Liabilities at the end of the month),&#8221; and both methods yield the same amount.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cardbox-more\">\u7d9a\u304d\u3092\u898b\u308b<\/p>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dd>\r\n\t\t\t\t\t<\/dl>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t\n<h3>Impairment Loss Management and Extraordinary Loss Management<\/h3>\n<p>Impairment processing should be conducted cautiously as it can easily lead to profit manipulation, but the reversal of impaired fixed assets, which is not allowed in Japan, is permitted under IFRS. This is because IFRS seeks financial statements that clearly reflect the actual state of corporate assets, and if the valuation of an asset that has once decreased rises again, it should be reflected as the asset valuation amount, which is a logically consistent argument.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Impairment Loss (Increase in expenses) (Credit) Accumulated Impairment Loss (Increase in negative assets) Impairment loss Accumulated impairment loss<\/li>\n<\/ul>\n<\/div>\n<h3>Retirement and Disposal Management<\/h3>\n<p>Retirement refers to ceasing use and managing it separately as inventory, while disposal is recorded as a loss on disposal of fixed assets (expense account) with no valuation.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Accumulated Depreciation (Decrease in negative assets) (Credit) Vehicles (Decrease in assets) Accumulated depreciation Vehicle-SGA<\/li>\n<li>(Debit) Accumulated Impairment Loss (Decrease in negative assets) Accumulated impairment loss<\/li>\n<li>(Debit) Loss on Disposal (Increase in expenses) Loss on disposal<\/li>\n<\/ul>\n<\/div>\n<h3>Sales Management<\/h3>\n<p>If the sale price is higher than the remained value at the time of sale, a profit on sales is recorded; if lower, a loss on sales is recorded.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Accumulated Depreciation (Decrease in negative assets) (Credit) Vehicles (Decrease in assets) Accumulated depreciation Vehicle-SGA<\/li>\n<li>(Debit) Accumulated Impairment Loss (Decrease in negative assets) Accumulated impairment loss<\/li>\n<li>(Debit) Accrued Income (Increase in assets) accrued income<\/li>\n<li>(Debit) Loss on Sales (Increase in expenses) Loss on sales<\/li>\n<\/ul>\n<\/div>\n<h3>Lease and Construction in Progress Management<\/h3>\n<p>In addition to fixed assets, contract management from the start to expiration of lease assets, payment amounts, and re-leases are also included in the functions of the fixed asset management system. It also generates construction in progress journal entries to manage construction costs, material costs, labor costs, and expenses prepaid or advanced for the construction or production of tangible fixed assets until the completion of construction or delivery of buildings.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Construction in Progress (Credit) A\/P<\/li>\n<li>(Debit) Tangible Fixed Assets (Credit) Construction in Progress<\/li>\n<\/ul>\n<\/div>\n<p>On the other hand, molds are recorded in construction in progress when mold materials are purchased and processing begins, and upon completion as finished molds, they are transferred to fixed assets, and depreciation begins. Construction in progress is a convenient temporary storage place for assets not subject to depreciation, but if it remains unnaturally long, it becomes a target for audits.<\/p>\n<h2>Depreciation Calculation Methods<\/h2>\n<p>Depreciation calculations in Indonesia are usually performed monthly, but due to different usage periods based on acquisition dates, daily calculations may also be performed. In monthly calculations, fixed assets acquired within the month are uniformly calculated as if used for one month, making it more tax-advantageous than daily calculations.<\/p>\n<h3>Straight-line Method<\/h3>\n<p>The straight-line method is suitable for entrepreneurs in the startup phase who want to reduce initial cost burdens and quickly generate profits.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>Depreciation Expense = Acquisition Cost \u00d7 Depreciation Rate<\/li>\n<\/ul>\n<\/div>\n<h3>Declining Balance Method<\/h3>\n<p>In Indonesia&#8217;s booming economy, companies with growing sales can use the declining balance method to expense costs early, reduce profits, achieve tax savings, and accelerate the recovery of investment funds. For example, like the Toyota Avanza, the value initially decreases significantly and then decreases gradually.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>Depreciation Expense = Undepreciated Balance (Acquisition Cost &#8211; Accumulated Depreciation) \u00d7 Depreciation Rate<\/li>\n<\/ul>\n<\/div>\n<h2>Linking Physical Labels and Fixed Asset Ledgers<\/h2>\n<p>In fixed asset management, it is crucial to accurately link system information with physical assets. Specifically, by linking information recorded in the fixed asset ledger, such as &#8220;what is where&#8221; and &#8220;when and at what cost it was purchased,&#8221; with physical labels attached to the assets, management efficiency is improved. These physical labels often use barcodes of fixed asset codes.<\/p>\n<p>Using barcoded labels makes it easier to track and manage assets and prevents incorrect information entry. Especially in the Hanafirst accounting system, by integrating with automatic journal entries and period lock functions, fixed asset management becomes even more efficient. This allows companies to improve the accuracy of asset understanding and the reliability of financial statements and tax integration.<\/p>\n<h2>Criteria for Distinguishing Current Assets, Fixed Assets, and Supplies (Supplies Expense)<\/h2>\n<p>In Indonesia, as in Japan, the ability to convert to cash within a year is the criterion for distinguishing between current assets and fixed assets. Current assets, which are expensed upon consumption, are recorded as supplies or supplies expense and do not usually generate receipts and disbursements in the production management system.<\/p>\n<p>Current Assets<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Current Assets (Cash and Deposits)<\/li>\n<li>Inventory Assets (Materials, WIP, Products)<\/li>\n<li>Deferred Assets (R&amp;D Expenses)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>Fixed Assets<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Tangible Fixed Assets (Depreciated using the indirect method with accumulated depreciation)<\/li>\n<li>Intangible Fixed Assets (Assets reduced using the direct method)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>Supplies<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>(Debit) Supplies (Credit) Cash<\/li>\n<li>(Debit) Supplies Expense (Credit) Supplies<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>In the case of molds, even if the useful life is less than one year, they are classified as Category 1 fixed assets due to their high acquisition cost. However, auxiliary molds with small acquisition costs may be expensed as supplies or treated as fixed assets grouped with molds. As fixed assets, journal entries are made to record them as negative assets using the indirect method. In other words, under the purchase amount of fixed assets on the B\/S, the cumulative amount of &#8220;how much has been depreciated so far&#8221; and &#8220;how much has been recorded as a loss so far&#8221; is recorded.<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>(Debit) Depreciation 10 (Credit) Accumulated depreciation 10 (Manufacturing Overhead) (Negative Asset)<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>There are two methods for recording molds as fixed assets.<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Record in construction in progress and transfer to fixed assets when put into business use<\/li>\n<li>Expense and transfer to fixed assets through other account transfers<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<h2>Differences Between Accounting and Taxation<\/h2>\n<p>The amount a company earns is called profit in corporate accounting and income in tax accounting. Entertainment expenses recorded in the P\/L are not necessarily deductible as expenses, and in tax accounting, a fully depreciated car may be sold and recorded as extraordinary profit or loss in corporate accounting.<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>Profit = Revenue &#8211; Expenses<\/li>\n<li>Income = Taxable Income &#8211; Deductible Expenses<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>While wanting to expense quickly to reduce taxes, expensing too early can be negative, so it is desirable to depreciate in a way that reduces profits evenly and quickly. However, tax authorities require long useful lives because expensing reduces profits and the taxes they can collect. This is the difference between accounting (management) and taxation, but it is complex to manage accounting and taxation separately, so ideally, they should be aligned.<\/p>\n<p>The fixed asset system manages tax accounting, and it is necessary to classify and depreciate according to tax laws related to fixed assets. On the other hand, the mold management system manages depreciation amounts based on shot performance in the manufacturing field and can automatically calculate fixed asset disposal losses due to disposals and miscellaneous income (remained value) due to sales within the depreciation period.<\/p>\n<p>In actual accounting processing by the accounting department, the valuation calculated by the fixed asset management system and the valuation calculated by the mold management system are managed separately.<\/p>\n<h2>Functions of the Mold Management System<\/h2>\n<p>The core of the mold management system is depreciation management based on lifespan management. For internally manufactured molds, receipt (Good Receive) occurs upon completion, and for purchased molds, upon receipt, and disbursement (Good Issue) occurs based on shot performance from press or molding performance. Depreciation amounts are calculated by multiplying the material unit price per shot by the standard processing unit price.<\/p>\n<p> <img decoding=\"async\" alt=\"Functions of a Mold Management System\" class=\"aligncenter wp-image-15382 size-full\" height=\"445\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/dies.gif\" width=\"399\"\/> <\/p>\n<p>For internally manufactured molds, receipt and disbursement performance from mold materials to WIP and finished products is managed, and cost calculations are performed after month-end closing, similar to regular inventory assets. For finished molds, the mold master maintains standard lifespan, material unit price, and standard processing unit price, records receipt and disbursement performance in the mold receipt and disbursement table, and maintains the latest information in the mold inventory table.<\/p>\n<p>Month-end closing is performed, and closing information is maintained in the mold balance table (balance master). In the depreciation receipt and disbursement table, the remaining book value of the mold is carried forward as the beginning balance of the next month. Managing receipts and disbursements and recalculating depreciation in chronological order when history corrections occur is similar to the fixed asset management system.<\/p>\n<h2>Frequently Asked Questions | Fixed Asset Management in Indonesia<\/h2>\n<p>In line with the content of this article, frequently asked questions are briefly organized.<\/p>\n<h3>What are the methods for depreciating fixed assets in Indonesia?<\/h3>\n<p>In Indonesia, the methods for depreciating fixed assets are the straight-line method and the declining balance method. The straight-line method aims to reduce initial cost burdens and quickly generate profits. On the other hand, the declining balance method aims to expense costs early to reduce profits and achieve tax savings.<\/p>\n<h3>What tools are commonly used for fixed asset management in Indonesia?<\/h3>\n<p>In Indonesia, many Japanese companies manage their fixed asset ledgers using Excel. Few companies have implemented fixed asset management systems, but using a system allows for automatic generation of month-end depreciation journal entries and accurate asset understanding.<\/p>\n<h3>How are the useful lives of fixed assets classified?<\/h3>\n<p>In Indonesia, the useful lives of fixed assets are classified into four categories: 4 years, 8 years, 12 years, and 20 years. For example, office equipment is set at 4 years, company cars at 8 years, molding machines at 12 years, and buildings at 20 years.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In Indonesia, fixed asset management often relies on Excel, with few companies using dedicated systems. Depreciation methods include the straight-line and\u2026<\/p>\n","protected":false},"author":2,"featured_media":104729,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[683],"tags":[],"class_list":["post-58847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-indonesia-accounting-tax-rule"],"_links":{"self":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/58847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/comments?post=58847"}],"version-history":[{"count":2,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/58847\/revisions"}],"predecessor-version":[{"id":103900,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/58847\/revisions\/103900"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media\/104729"}],"wp:attachment":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media?parent=58847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/categories?post=58847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/tags?post=58847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}