Abstract
This research implements concept of Object Relational DataBases Management System ORDBMS on depreciation system because it’s considered as a complex model. ORDBMS abstracts the level of writing system by adding data types defined by user (user define type UDT) which represents business objects, these objects are stored in database as a column on table or object table which can be accessed by using methods defined by user (user define function UDF). Object reference REFs is used instead of multiple relational between tables. Multiple data are implemented using collection data type (Varray, Nested table) without the need for extra tables. The application is programmed using oracle8 software because it has the propriety of an object relational database.