Assets are one of the important components in a company in supporting its operational activities, good asset management will certainly have a significant impact on the development and progress of the company. This study aims to find out how the characteristics of assets in chemical companies and how the level of asset management in chemical companies. The technique used in this research is descriptive analysis using a ratio that compares income to total assets and describes the condition of the assets in accordance with the characteristics of the assets. In this study it was found that the asset management of chemical companies was in the good category and the existing asset components were aligned or in accordance with the characteristics of the assets themselves. That is, assets in the chemical industry have economic benefits for the future, are assets that are fully controlled and controlled by the company, and assets owned by chemical companies are the result of past transactions or events.