<p><em>This research is aimed to examine and to know how unit of government manage their fixed assets. Management of fixed assets have an important role in government, because they have bigger portion at financial statement and this financial statement will be audited by Badan Pemeriksa Keuangan. The auditing process will deliver an audit opinion, this audit opinion very important for unit of government because this audit opinion represent their performance. This research review financial statement of unit government and compare them to government regulation to know if their management of fiexed assets correct or not. This research also aimed to know how unit of government overcome their problem in fixed assets, especially about extracomptable assets. Capitalization threshold have role to know if their assets will record as capital expenditure and classified as intracomptable assets or not. When the value of assets is under capitalization threshold, their will classified as extracomptable assets and&nbsp; will be recorded as goods expenditure. The problem will arise if unit of government buy an assets which is under capitalization threshold bur recorded as capital expenditure. The problem will be solved by making a correction entries or just solved by write the problem in notes of financial statements. If unit of government use application of SAIBA they have to make a correction entries and if they use application of SAKTI they just need to write down their problem in notes of financial statements.</em></p>
<p><strong>Key words</strong>: Fixed Assets, Management of fixed asset, Capital threshold, Extracomptabel asset.</p>
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