Aktiva Tetap / Fixed Assets

AKTIVA TETAPAKTIVA TETAP
(Fixed Assets)(Fixed Assets)
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of Accounting
Pepperdine University
© Copyright 2004 South-Western, a division
of Thomson Learning. All rights reserved.
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Karakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva Tetap
Fixed assets merupakan aktiva
jangka panjang atau relatif
permanen
Fixed assets merupakan aktiva
jangka panjang atau relatif
permanen
Merupakan aktiva berwujud
karena terlihat secara fisik.
Merupakan aktiva berwujud
karena terlihat secara fisik.
Dimiliki dan digunakan
perusahaan, tidak unt dijual sbg
bagian dari operasional perush
Dimiliki dan digunakan
perusahaan, tidak unt dijual sbg
bagian dari operasional perush

MengklasifikasikanMengklasifikasikan
Harga Perolehan (Costs)Harga Perolehan (Costs)
MengklasifikasikanMengklasifikasikan
Harga Perolehan (Costs)Harga Perolehan (Costs)
Is the purchased
item long-lived?
Yes
Is the asset used in
a productive
purpose?
No
Expense
Yes
Fixed Assets
No
Investment

TanahTanahTanahTanah
• Harga beliHarga beli
• Pajak PenjualanPajak Penjualan
• PerijinanPerijinan
• Komisi MakelarKomisi Makelar
• Bea Balik NamaBea Balik Nama
• Biaya SurveyBiaya Survey
• Harga beliHarga beli
• Pajak PenjualanPajak Penjualan
• PerijinanPerijinan
• Komisi MakelarKomisi Makelar
• Bea Balik NamaBea Balik Nama
• Biaya SurveyBiaya Survey

TanahTanahTanahTanah
• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from governmentPermits from government
agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from governmentPermits from government
agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan ygPembongkaran bangunan yg
tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving ygPengaspalan/paving yg
membatasi tanahmembatasi tanah
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan ygPembongkaran bangunan yg
tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving ygPengaspalan/paving yg
membatasi tanahmembatasi tanah

 Jasa Arsitek
 Jasa Insinyur
 Biaya asuransi selama
konstruksi
 Bunga pinjaman unt
biaya konstruksi
 Jalan sekitar bangunan
BangunanBangunanBangunanBangunan

BangunanBangunanBangunanBangunan
 Pajak Penjualan
 Perbaikan (Pembelian
bangunan bekas)
 Modifikasi penggunaan
 Perijinan

• Pohon & Rerumputan
• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir
Pengembangan TanahPengembangan Tanah

Mesin dan PeralatanMesin dan Peralatan
• Pajak Penjualan
• Biaya angkut
• Pemasanagan
• Perbaikan
(Pembelian peralatan
bekas)

Mesin dan PeralatanMesin dan Peralatan
• Asuransi
pengangkutan
• Perakitan
• Modifikasi
Penggunaan
• Pengujian sebelum
penggunaan
• Perijinan

Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::
 Kerusakan akibat kekerasan
 Kesalahan Pemasangan
 Pencurian yg tidak
diasuransikan
 Kerusakan selama bongkar
pasang
 Denda perijinan

PEROLEHAN AKTIVA TETAP
1. PEMBELIAN :
- TUNAI : AKTIVA TETAP Rp. XX
KAS Rp. XX
- KREDIT : AKTIVA TETAP Rp. XX
KAS Rp. XX
HUTANG Rp. XX
2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN
KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR
3. SUMBANGAN : AKTIVA TETAP Rp. XX
MODAL SUMBANGAN Rp. XX

KarakteristikKarakteristik DepreciationDepreciationKarakteristikKarakteristik DepreciationDepreciation
Semua fixed assets kecuali land kapasitasnya
akan berkurang dalam memberikan manfaat.
Berkurangnya manfaat atau kapasitas produksi
diakui sbg Depreciation Expense.
Semua fixed assets kecuali land kapasitasnya
akan berkurang dalam memberikan manfaat.
Berkurangnya manfaat atau kapasitas produksi
diakui sbg Depreciation Expense.
Penyusutan fisik terjadi karena kerusakan, keausan
akibat penggunaan dan pengaruh cuaca.
Penyusutan fisik terjadi karena kerusakan, keausan
akibat penggunaan dan pengaruh cuaca.
Penyusutan fungsional terjadi jika akt tetap tidak
mampu lagi menyediakan manfaat sbgmn yg
diharapkan, mis: personal computer.
Penyusutan fungsional terjadi jika akt tetap tidak
mampu lagi menyediakan manfaat sbgmn yg
diharapkan, mis: personal computer.

Faktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor Depresiasi
Initial Cost/HPo Residual Value/NS- = Depreciable Cost
Useful Life
1
Periodic Depreciation
Expense
2 3 4 5

83%
4%
8% 5%
Straight-Line
Declining-
Balance
Other Units-of-Production
Source: Accounting Trends & Techniques, 56th
. ed., American Institute of
Certified Public Accountants, New York, 2002.
Use of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation Methods

ContohContohContohContoh
Original Cost.....………….. $24,000
Estimated Life in years….. 5 years
Estimated Life in hours….. 10,000
Estimated Residual Value... $2,000
Original Cost.....………….. $24,000
Estimated Life in years….. 5 years
Estimated Life in hours….. 10,000
Estimated Residual Value... $2,000

Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
HPo/Cost – Estimasi Nilai Sisa
Estimasi Umur
= Annual depreciation/
depresiasi tahunan

$24,000 – $2,000
5 years
= $4,400 annual depreciation

Straight-Line RateStraight-Line RateStraight-Line RateStraight-Line Rate
$24,000 – $2,000
5 years
= $4,400
$4,400
$24,000
= 18.3%

The straight-line method banyak
digunakan perusahaan karena sederhana
dan memberikan alasan yang rasional
dalam mentransfer cost ke beban
periodik jika asset yg digunakan
memberikan manfaat yg sama
The straight-line method banyak
digunakan perusahaan karena sederhana
dan memberikan alasan yang rasional
dalam mentransfer cost ke beban
periodik jika asset yg digunakan
memberikan manfaat yg sama

Accum. Depr. Book Value Depr. Book Value
at Beginning at Beginning Expense at End
Year Cost of Year of Year for Year of Year
1 $24,000 $24,000 $4,400 $19,600
2 24,000 $ 4,400 19,600 4,400 15,200
3 24,000 8,800 15,200 4,400 10,800
4 24,000 13,200 10,800 4,400 6,400
5 24,000 17,600 6,400 4,400 2,000
Cost ($24,000)Cost ($24,000) –– Residual Value ($2,000)Residual Value ($2,000)
Estimated Useful Life (5 years)Estimated Useful Life (5 years)
=
AnnualAnnual
DepreciationDepreciation
Expense ($4,400Expense ($4,400))

Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
Cost – estimated residual value
Estimated life in units, hours, etc.
= Depreciation per unit, hour, etc.

$24,000 – $2,000
10,000 hours
= Depreciation per unit, hour, etc.= $2.20 per hour

The units-of-production method
lebih tepat digunakan untuk
aktiva tetap yang memberikan
manfaat tidak sama setiap
periode.
The units-of-production method
lebih tepat digunakan untuk
aktiva tetap yang memberikan
manfaat tidak sama setiap
periode.

Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Step 1Step 1
Ignoring residual value,
determine the straight-line rate
= $4,800
$24,000 – $2,000
5 years
$4,800
$24,000
= 20%

There’s a shortcut. Simply
divide one by the number of
years (1 ÷ 5 = .20).
There’s a shortcut. Simply
divide one by the number of
years (1 ÷ 5 = .20).

Double the straight-line rate.
Step 2Step 2
.20 x 2 = .40
For the first year, the cost of the asset is
multiplied by 40 percent. After the first year,
the declining book value of the asset is
multiplied 40 percent.
For the first year, the cost of the asset is
multiplied by 40 percent. After the first year,
the declining book value of the asset is
multiplied 40 percent.

Build a table.
Step 3Step 3

Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600
$24,000 x .40$24,000 x .40

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760
$14,400 x .40$14,400 x .40

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
STOP!STOP!

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
Untuk th ke 5, diperoleh nilai buku
$1,866. Sedang sebelumnya diperkirakan
nilai bukunya $2,000, maka dilakukan
modifikasi.
Untuk th ke 5, diperoleh nilai buku
$1,866. Sedang sebelumnya diperkirakan
nilai bukunya $2,000, maka dilakukan
modifikasi.

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110
$3,110 – $2,000$3,110 – $2,000

Book Value Accum.
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000
Nilai buku
yg
diinginkan

Comparing Straight-Line With theComparing Straight-Line With the
Declining-Balance MethodDeclining-Balance Method
Comparing Straight-Line With theComparing Straight-Line With the
Declining-Balance MethodDeclining-Balance Method
Straight-Line
Method
Depreciation($)
5,000
4,000
3,000
2,000
1,000
0
Life (years)
Declining-Balance
Method
Life (years)
1 2 3 4 1 2 3 4

4. METODE JUMLAH ANGKA TAHUN
- JMLH BI. PENYUSUTAN SEMAKIN MENURUN
- BI. PENYUSUTAN = TARIF X DASAR PENYSTN
TARIF = ANGKA TAHUN /JMLH ANGKA TH
DASAR PENYUSUTAN = H.Po – NILAI SISA
- PEMBEBANAN PENYUSUTAN : APABILA DLM
SATU PERIODE PEMBUKUAN TARIF BELUM
DIHITUNG PENUH, MAKA KEKURANGANNYA
DIBEBANKAN TAHUN BERIKUTNYA.

Revisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi Depresiasi
Sebuah mesin dibeli
$130,000, semula
diestimasikan manfaatnya 30
th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn
the straight-line method.
Sebuah mesin dibeli
$130,000, semula
diestimasikan manfaatnya 30
th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn
the straight-line method.
Annual
Depreciation
$130,000 – $10,000
30 years
$4,000 per year

Equipment
130,000
Accumulated
Depreciation
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
40,000Before revisingBefore revisingBefore revisingBefore revising
Book value = $90,000
Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates

Pada th ke 11, diestimasikan masih dapat memberikan
manfaat sampai 25 th (lebih dari 20 th) dan nilai sisa
direvisi menjadi $5,000.
Book value – revised residual value
Revised estimated remaining life
Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates
$90,000 – $5,000
25 years
$3,400 revised
annual depreciation=

Pengeluaran untuk
perbaikan/penambahan
/memperpanjang umur
manfaat aktiva disebut
capital expenditures.
Pengeluaran untuk
perbaikan/penambahan
/memperpanjang umur
manfaat aktiva disebut
capital expenditures.
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures

Pengeluaran untuk
pemeliharaan & perbaikan
normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.
Pengeluaran untuk
pemeliharaan & perbaikan
normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.

EXPENDITURE
Increases
operating
efficiency or adds
to capacity?
Capital
Expenditure
(Debit fixed asset
account)
YesYes
Increases
useful life
(extraordinary
repairs)?
NoNo
Capital Expenditure
(Debit accumulated
depreciation account)
YesYes
Revenue
Expenditure
(Debit expense
account for
ordinary
maintenance
and repairs)
NoNo

LIABILITIES
OWNER’S
EQUITY
REVENUES
ASSETS
EXPENSES
CAPITALCAPITAL
EXPENDITURESEXPENDITURES
1. Harga perolehan1. Harga perolehan
2. Tambahan2. Tambahan
3. Perbaikan3. Perbaikan
4. Extraordinary4. Extraordinary
repairsrepairs
1. Harga perolehan1. Harga perolehan
2. Tambahan2. Tambahan
3. Perbaikan3. Perbaikan
4. Extraordinary4. Extraordinary
repairsrepairs
net income

LIABILITIES
OWNER’S
EQUITY
REVENUES
ASSETS
EXPENSES
net income
Perbaikan danPerbaikan dan
pemeliharaanpemeliharaan
normalnormal
REVENUEREVENUE
EXPENDITURESEXPENDITURES

Accounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset Disposals
Ketika asset sudah tidak memberikan manfaat lagi,
perlakuannya ada beberapa kemungkinan:
1. Dihapuskan/Discarded,
2. Dijual/sold, or
3. Ditukarkan dengan assets serupa.
Ayat jurnal untuk mencatat pelepasan aktiva tetap dapat
bervariasi tergantung dengan berbagai jenis keadaan,
tetapi ayat jurnal yang selalu diperlukan adalah:
Akun akt tetap harus dikredit sebesar harga perolehan,
dan akun Akumulasi depresiasi harus didebit sebesar
saldonya saat pelepasan untuk menghapus dari akun

Suatu jenis peralatan yg
diperoleh $25,000 telah
disusutkan penuh. Pada 14
Pebruari, peralatan tsb
dihapuskan.
Suatu jenis peralatan yg
diperoleh $25,000 telah
disusutkan penuh. Pada 14
Pebruari, peralatan tsb
dihapuskan.
Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets

Feb. 14 Accumulated Depr.—Equipment 25 000 00
To write off fully depreciated
equipment.
Equipment 25 000 00

Peralatan senilai $6,000 disusutkan dgn tarif garis
lurus sebesar 10%. Setelah jurnal penyesuaian,
Saldo Accumulated Depreciation—Equipment
sebesar $4,750. Peralatan tsb dihentikan
pemakaiannya pada 24 Maret.
Peralatan senilai $6,000 disusutkan dgn tarif garis
lurus sebesar 10%. Setelah jurnal penyesuaian,
Saldo Accumulated Depreciation—Equipment
sebesar $4,750. Peralatan tsb dihentikan
pemakaiannya pada 24 Maret.
Mar. 24 Depreciation Expense.—Equipment 150 00
To record current depreciation
on equipment discarded.
Accum. Depreciation—Equipment 150 00
$600 x 3/12$600 x 3/12

Mar. 24 Accumulated Depr.—Equipment 4 900 00
Loss on Disposal of Fixed Asset 1 100 00
To write off equipment
discarded.
Equipment 6 000 00

Gain or loss will be reported in the income
statement as Other Income or Other Loss.
Aktiva tetap yg dijual, ada 3 kemungkinan :
impas/Break event, Kerugian/Loss ,
Keuntungan/Gain.
1. Jika Hrg Jual = Nilai Buku, no gain or loss.
2. Jika H. Jual < N. Buku, terjadi kerugian
3. Jika H. Jual > N. Buku, terjadi keuntungan
Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets

Peralatan senilai $10,000 didepresiasi dgn tarif
grs lurus 10%. Peralatan dijual cash pada 12
Oktober. Accumulated Depreciation (last
adjusted December 31) ber saldo $7,000.
Peralatan senilai $10,000 didepresiasi dgn tarif
grs lurus 10%. Peralatan dijual cash pada 12
Oktober. Accumulated Depreciation (last
adjusted December 31) ber saldo $7,000.
Oct. 12 Depreciation Expense—Equipment 750 00
To record current depreciation
on equipment sold.
Accumulated Depr.—Equipment 750 00
$10,000 x ¾$10,000 x ¾
x10%x10%
$10,000 x ¾$10,000 x ¾
x10%x10%

Assumption 1: The equipment is sold
for $2,250, so there is
no gain or loss.
for $2,250, so there is
no gain or loss.
Oct. 12 Cash 2 250 00
Sold equipment.
Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00

for $1,000, so there is a
loss of $1,250.
loss of $1,250.
Oct. 12 Cash 1 000 00
Sold equipment.
Equipment 10 000 00
Loss on Disposal of Fixed Assets 1 250 00

gain of $550.
gain of $550.
Sold equipment.
Equipment 10 000 00
Gain on Disposal of Fixed Assets 550 00
Oct. 12 Cash 2 800 00

Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
 Trade-in Allowance (TIA)=
NilaiTukar tambah aktiva sejenis
 Boot – Saldo terutang untuk akt tetap baru
setelah dikurangi nilai tukar tambah.
 TIA > Book Value = Gain on Trade
 TIA < Book Value = Loss on Trade
 Gains tidak pernah dicatat/diakui
 Losses harus diakui/dicatat.

CASE ONE (GAIN):
Trade-in allowance, $1,100
Cash paid, $3,900 ($5,000 – $1,100)
TIA > Book Value = Gain
$1,100 – $800 = $300
Boot + Book = Cost of New Equipment
$3,900 + $800 = $4,700
Harga peralatan baru $5,000
Harga perolehan peralatan lama $4,000
Akm depresiasi pada tgl pertukaran 3,200
Book value/N. Buku saat pertukaran $ 800
Gains are not
recognized for
financial reporting.
Gains are not
recognized for

June 19 Accumulated Depr.—Equipment 3 200 00
Equipment (new equipment) 4 700 00
Equipment (old equipment) 4 000 00
Cash 3 900 00
On June 19, equipment exchanged
at a gain of $300.

CASE TWO (LOSS):
Trade-in allowance, $2,000
Cash paid, $8,000 ($10,000 – $2,000)
TIA<Book Value = Loss
$2,000 – $2,400 = $400
Harga peralatan baru $10,000
Harga perolehan peralatan yg ditukar $7,000
Akm depresiasi saat pertukaran 4,600
Nilai Buku saat pertukaran $2,400
Losses are
recognized for
Losses are
recognized for

Sept. 7 Accumulated Depr.—Equipment 4 600 00
Equipment (new equipment) 10 000 00
Loss on Disposal of Fixed Assets 400 00
On September 7, equipment
exchanged at a loss of $400.
Equipment (old equipment) 7 000 00
Cash 8 000 00

Natural Resources andNatural Resources and
DepletionDepletion
Natural Resources andNatural Resources and
DepletionDepletion
Deplesi (Depletion) adalah proses
transfer HPo/Cost sumber daya
alam ke rekening beban (expense).
Deplesi (Depletion) adalah proses
transfer HPo/Cost sumber daya
alam ke rekening beban (expense).
Perhitungan
Deplesi = Unit Produksi

Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion
Perush membayar
$400,000 unt
mendapatkan hak
penambangan yg
diestimasikan
memiliki cadangan
1,000,000 tons.
Deplesi per ton $0.40
($400,000 ÷
1,000,000 tons).

Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion
Adjusting Entry
Akumulasi Deplesi 36 000 00
Selama setahun ditambang, 90,000 tons.
Deplesi periodik = $36,000
(90,000 tons x $0.40).
Dec. 31 Beban Deplesi 36 000 00

DateDate DescriptionDescription DebitDebit CreditCredit
Intangible Assets and AmortizationIntangible Assets and Amortization
Dec. 31 Beban Amortisasi 20,000
Patents 20,000
Membeli hak paten $100,000. Umur paten 11 th dan
pada saat dibeli telah digunakan 6 th
Amortization merupakan berkurangnya HPo/cost akt tak
berwujud yg tidak nampak sec fisik dan tidak unt dijual
(patents, copyrights/hak cipta, and goodwill).
11 th – 6 th = 5 th
($100,000 / 5 th) = $20,000 per th

Alaska deposit $1,200,000 $ 800,000 $400,000
Wyoming deposit 750,000 200,000 550,000
$1,950,000 $1,000,000 950,000
Total property, plant, and equipment $1,629,000
Intangible assets:
Patents $ 75,000
Goodwill 50,000
Total intangible assets $ 125,000
Discovery Mining Co.
Partial Balance Sheet
December 31, 2006
Accum. Book
Property, plant, and equipment: Cost Depr. Value
Land $ 30,000 $ 30,000
Buildings 110,000 $ 26,000 84,000
Factory equipment 650,000 192,000 458,000
Office equipment 120,000 13,000 107,000
$910,000 $231,000 $ 679,000
Accum. Book
Mineral deposits: Cost Depr. Value

Ratio of Fixed Assets to Long-TermRatio of Fixed Assets to Long-Term
LiabilitiesLiabilities (in millions)
2002 2001
Procter & Gamble
Fixed assets (net) $13,349 $13,095
Long-term debt $11,201 $9,792
Ratio of fixed assets toRatio of fixed assets to
long-term liabilitieslong-term liabilities 1.21.2 1.31.3
Use: To indicate the margin of safety
to long-term creditors
Use: To indicate the margin of safety
to long-term creditors

The EndThe End
Chapter 10Chapter 10

Aktiva Tetap / Fixed Assets

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