From inquiry with K.Chayada (Assistant Accounting Manager), the company has internally developed software called “Asset Code” to calculate depreciation expense for fixed assets. K.Chayada (Assistant Accounting Manager) will run the software at the end of each month in order to get depreciation expense for recording. The software will only provide the calculation and K.Chayada will prepare Sweep Voucher (SW) and manually record depreciation expense into IBAIS Insurance Software system which is the system used by company to record transactions. As for Fixed Assets Register, people who have access to “Asset Code” software which consisted of K.Kullawee (Accounting Manager), K.Chayada (Assistant Accounting Manager), and K.Kanchana (IT Manager) are able to export Fixed Assets Register File from the software at any time.