diff --git a/app/Http/Controllers/ReportController.php b/app/Http/Controllers/ReportController.php
index 27cd9d8..df8977a 100644
--- a/app/Http/Controllers/ReportController.php
+++ b/app/Http/Controllers/ReportController.php
@@ -262,4 +262,44 @@ class ReportController extends Controller
             'locations' => AssetLocation::orderBy('name')->get(),
         ]);
     }
+
+    public function depreciations(Request $request)
+    {
+        $filters = $request->only(['asset_class_id','asset_category_id','asset_status_id']);
+        $query = Asset::with(['class','category','status','vendorContract'])
+            ->when($filters['asset_class_id'] ?? null, fn($q,$v) => $q->where('asset_class_id',$v))
+            ->when($filters['asset_category_id'] ?? null, fn($q,$v) => $q->where('asset_category_id',$v))
+            ->when($filters['asset_status_id'] ?? null, fn($q,$v) => $q->where('asset_status_id',$v));
+
+        $items = $query->paginate(config('system.ui.table_page_size', 20))->withQueryString();
+
+        if ($request->get('export') === 'excel') {
+            $rows = $query->get()->map(function($a){
+                return [
+                    $a->code,
+                    $a->name,
+                    $a->class?->name,
+                    $a->category?->name,
+                    $a->status?->name,
+                    $a->purchase_date?->format('d/m/Y'),
+                    $a->cost,
+                    $a->residual_value,
+                    $a->useful_life_months,
+                    $a->depreciation_method,
+                    $a->bookValue(),
+                ];
+            })->toArray();
+            return Excel::download(new ArrayReportExport([
+                'Kode','Nama','Kelas','Kategori','Status','Tgl Beli','Cost','Residual','Umur (bln)','Metode','Nilai Buku'
+            ], $rows),'asset-depreciation.xlsx');
+        }
+
+        return view('reports.depreciations', [
+            'items' => $items,
+            'filters' => $filters,
+            'classes' => AssetClass::orderBy('name')->get(),
+            'categories' => AssetCategory::orderBy('name')->get(),
+            'statuses' => AssetStatus::orderBy('name')->get(),
+        ]);
+    }
 }
diff --git a/resources/views/reports/depreciations.blade.php b/resources/views/reports/depreciations.blade.php
new file mode 100644
index 0000000..2c65ae8
--- /dev/null
+++ b/resources/views/reports/depreciations.blade.php
@@ -0,0 +1,100 @@
+@extends('layouts.master')
+
+@section('content')
+<div class="d-flex align-items-center justify-content-between mb-3 page-header-breadcrumb flex-wrap gap-2">
+    <div>
+        <h1 class="page-title fw-medium fs-20 mb-0">Laporan Penyusutan Aset</h1>
+        <p class="text-muted mb-0">Nilai buku, residual value, dan metode depresiasi per aset.</p>
+    </div>
+    <div class="btn-list">
+        <a href="{{ request()->fullUrlWithQuery(['export' => 'excel']) }}" class="btn btn-success btn-wave">Export Excel</a>
+    </div>
+</div>
+
+<div class="card custom-card">
+    <div class="card-header">
+        <div class="card-title mb-0">Filter</div>
+    </div>
+    <div class="card-body">
+        <form class="row g-2">
+            <div class="col-md-3">
+                <label class="form-label">Kelas</label>
+                <select name="asset_class_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">Semua</option>
+                    @foreach($classes as $c)
+                        <option value="{{ $c->id }}" @selected(($filters['asset_class_id'] ?? '')==$c->id)>{{ $c->name }}</option>
+                    @endforeach
+                </select>
+            </div>
+            <div class="col-md-3">
+                <label class="form-label">Kategori</label>
+                <select name="asset_category_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">Semua</option>
+                    @foreach($categories as $c)
+                        <option value="{{ $c->id }}" @selected(($filters['asset_category_id'] ?? '')==$c->id)>{{ $c->name }}</option>
+                    @endforeach
+                </select>
+            </div>
+            <div class="col-md-3">
+                <label class="form-label">Status</label>
+                <select name="asset_status_id" class="form-select" onchange="this.form.submit()">
+                    <option value="">Semua</option>
+                    @foreach($statuses as $s)
+                        <option value="{{ $s->id }}" @selected(($filters['asset_status_id'] ?? '')==$s->id)>{{ $s->name }}</option>
+                    @endforeach
+                </select>
+            </div>
+            <div class="col-md-3 align-self-end">
+                <a href="{{ route('reports.depreciations') }}" class="btn btn-link">Reset</a>
+            </div>
+        </form>
+    </div>
+</div>
+
+<div class="card custom-card mt-3">
+    <div class="card-header">
+        <div class="card-title mb-0">Data Penyusutan</div>
+    </div>
+    <div class="card-body">
+        <div class="table-responsive">
+            <table class="table table-bordered align-middle text-nowrap">
+                <thead class="table-light">
+                    <tr>
+                        <th>Kode</th>
+                        <th>Nama</th>
+                        <th>Kelas</th>
+                        <th>Kategori</th>
+                        <th>Status</th>
+                        <th>Tgl Beli</th>
+                        <th>Cost</th>
+                        <th>Residual</th>
+                        <th>Umur (bln)</th>
+                        <th>Metode</th>
+                        <th>Nilai Buku</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @forelse($items as $item)
+                        <tr>
+                            <td>{{ $item->code }}</td>
+                            <td>{{ $item->name }}</td>
+                            <td>{{ $item->class?->name ?: '-' }}</td>
+                            <td>{{ $item->category?->name ?: '-' }}</td>
+                            <td>{{ $item->status?->name ?: '-' }}</td>
+                            <td>{{ optional($item->purchase_date)->format('d/m/Y') ?: '-' }}</td>
+                            <td>{{ $item->cost ? number_format($item->cost,2,',','.') : '-' }}</td>
+                            <td>{{ $item->residual_value ? number_format($item->residual_value,2,',','.') : '-' }}</td>
+                            <td>{{ $item->useful_life_months ?? '-' }}</td>
+                            <td class="text-uppercase">{{ $item->depreciation_method }}</td>
+                            <td>{{ number_format($item->bookValue(),2,',','.') }}</td>
+                        </tr>
+                    @empty
+                        <tr><td colspan="11" class="text-center text-muted">Belum ada data.</td></tr>
+                    @endforelse
+                </tbody>
+            </table>
+        </div>
+        <div class="mt-3">{{ $items->links() }}</div>
+    </div>
+</div>
+@endsection
diff --git a/routes/web.php b/routes/web.php
index 3981360..95e49be 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -108,6 +108,7 @@ Route::middleware(['auth','maintenance.readonly','session.timeout','audit.reques
     Route::get('reports/movements', [ReportController::class, 'movements'])->name('reports.movements')->middleware('permission:reports.view');
     Route::get('reports/disposals', [ReportController::class, 'disposals'])->name('reports.disposals')->middleware('permission:reports.view');
     Route::get('reports/audits', [ReportController::class, 'audits'])->name('reports.audits')->middleware('permission:reports.view');
+    Route::get('reports/depreciations', [ReportController::class, 'depreciations'])->name('reports.depreciations')->middleware('permission:reports.view');
 
     Route::resource('asset-maintenances', AssetMaintenanceController::class)->only(['index','store','update','destroy'])
         ->middleware('permission:maintenance.manage');