Calculation of Depreciation on Fixed Assets for the Youth, Sports and Tourism Office of Bontang City

—This study aims to prove the application of Governor Regulation Number 64 of 2020 concerning Accounting Policies of the Government of East Kalimantan Province to the depreciation of fixed assets of office equipment in 2023. This research data is in the form of a list of office equipment expenditures in 2023 contained in the Youth, Sports and Tourism Office of Bontang City. The analysis method uses the straight line method and the depreciation rate adjusts Governor Regulation Number 64 of 2020 concerning Accounting Policies for the Government of East Kalimantan Province, which is 5 years for office equipment. The results of the study show the suitability of depreciation of office equipment assets in 2023, namely depreciation per year for a color photocopier of Rp15,590,000.00; LCD Projector of Rp2,760,000.00; Projector Screen of Rp364,000.00; Work Desk of Rp206,460.00; and Swivel Chair of Rp220,000.00 in accordance with the Implementation of East Kalimantan Governor Regulation Number 64 of 2020 concerning Accounting Policies of the Government of East Kalimantan Province.