Nadia Salsabila Putri Ayuda, and Kartini Kartini. “Procedures and Obstacles to Implementing the Write-off of Non-Operating Fixed Assets and Their Impact on Depreciation Costs at PT. PLN (Persero)”. International Journal of Economics and Management Sciences, vol. 2, no. 2, Mar. 2025, pp. 01-09, doi:10.61132/ijems.v2i2.617.