Classification of Business Sector Differential Cost Fixed Assets Government Accounting Income Tax Inventory Accounting Large and Retail Trade Opportunity Cost PSAK No. 16 PSAP No. 05 Pengeluaran Kas Progress of work Region budget expenses Selling Price Selling direct Service Sistem dan Prosedur Spareparts Tax planning Time and Material Pricing Uang Persediaan analysis balanced scorecard budget budget and realization corporate income tax direct spending earth and building tax collection efficiency further processing managing original local government revenue performance performance measurement regional retribution regional taxes