The present case study entitled accounting treatment of property, plant and equipment of the company ALTEC SA, is intended to determine the accounting reality of the fixed assets of the organization, especially in relation to the depreciation process, where life should be considered useful, the depreciation percentages and the residual or salvage value, as it is also called. It has been determined that this company ALTEC S.A. It should not apply the full Rules, but for SMEs, because they can be efficiently carried out in the registry, because they only have 300 items of disclosures and that the basic financial statements do not have greater differentiation with the traditional ones. The document also indicates that the initial measurement is carried out at fair value plus transaction costs and the subsequent measurement is according to the amortized cost.The present case study entitled accounting treatment of property, plant and equipment of the company ALTEC SA, is intended to determine the accounting reality of the fixed assets of the organization, especially in relation to the depreciation process, where life should be considered useful, the depreciation percentages and the residual or salvage value, as it is also called. It has been determined that this company ALTEC S.A. It should not apply the full Rules, but for SMEs, because they can be efficiently carried out in the registry, because they only have 300 items of disclosures and that the basic financial statements do not have greater differentiation with the traditional ones. The document also indicates that the initial measurement is carried out at fair value plus transaction costs and the subsequent measurement is according to the amortized cost.El presente caso de estudio titulado tratamiento contable de propiedad, planta y equipo de la empresa ALTEC S.A., tiene por finalidad determinar la realidad contable de los activos fijos de la organización, sobre todo en lo referente al proceso de depreciación, donde debe considerarse la vida útil, los porcentajes de depreciación y el valor residual o de salvamento, como también se lo denomina. Se ha determinado que esta empresa ALTEC S.A. no debe aplicar las Normas completas, sino para Pymes, porque pueden desenvolverse de manera eficiente en el registro, porque solo poseen 300 ítems de revelaciones y que los estados financieros básicos no tienen mayor diferenciación con los tradicionales. También en el documento se indica que la medición inicial se realiza a valor razonable más costos de transacciones y la medición posterior es de acuerdo al costo amortizado.