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AKTIVA TETAP
                        (Fixed Assets)
                         Adi Rizfal Efriadi, SE., M.Si.,
            Dosen Tetap STIE Ahmad Dahlan Jakarta




                                                © Copyright 2004 South-Western, a division
                                                  of Thomson Learning. All rights reserved.
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of Accounting
                                                 Task Force Image Gallery clip art included in this
Pepperdine University
                                                 electronic presentation is used with the permission of
                                                 NVTech Inc.
Karakteristik Aktiva Tetap
 Fixed assets merupakan aktiva
   jangka panjang atau relatif
           permanen

  Merupakan aktiva berwujud
  karena terlihat secara fisik.
    Dimiliki dan digunakan
 perusahaan, tidak unt dijual sbg
 bagian dari operasional perush
Mengklasifikasikan
    Harga Perolehan (Costs)

               Is the purchased
               item long-lived?
            Yes             No

  Is the asset used in    Expense
      a productive
        purpose?
   Yes             No

Fixed Assets      Investment
Akuntansi keuangan aktiva tetap
Tanah

• Harga beli
• Pajak Penjualan
• Perijinan
• Komisi Makelar
• Bea Balik Nama
• Biaya Survey
Tanah
                          • Pajak Real estate
• Purchase price
                          • Pembongkaran bangunan yg
• Sales taxes
                            tidak digunakan
• Permits from government
                          • Perataan tanah
  agencies
                          • Pengaspalan/paving yg
• Broker’s commissions
                            membatasi tanah
• Title fees
• Surveying fees
Bangunan
        Jasa Arsitek
        Jasa Insinyur
        Biaya asuransi selama
         konstruksi
        Bunga pinjaman unt
         biaya konstruksi
        Jalan sekitar bangunan
Bangunan

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

• Pohon & Rerumputan
• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir
Mesin dan Peralatan

         • Pajak Penjualan
         • Biaya angkut
         • Pemasanagan
         • Perbaikan
           (Pembelian peralatan
           bekas)
Mesin dan Peralatan
         • Asuransi
           pengangkutan
         • Perakitan
         • Modifikasi
           Penggunaan
         • Pengujian sebelum
           penggunaan
         • Perijinan
Tidak 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
Karakteristik Depreciation
   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 fungsional terjadi jika akt tetap tidak
   mampu lagi menyediakan manfaat sbgmn yg
      diharapkan, mis: personal computer.
Faktor-faktor Depresiasi


Initial Cost/HPo   - Residual Value/NS       =   Depreciable Cost


                                                     Useful Life


                                         1       2       3     4   5

                                             Periodic Depreciation
                                                   Expense
Use of Depreciation Methods

               Other Units-of-Production
Declining-        8% 5%
           4%
 Balance


                                          83%
                                    Straight-Line

 Source: Accounting Trends & Techniques, 56th. ed., American Institute of
 Certified Public Accountants, New York, 2002.
Contoh

Original Cost.....…………..      $24,000
Estimated Life in years…..    5 years
Estimated Life in hours…..     10,000
Estimated Residual Value...    $2,000
Straight-Line Method


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


     $24,000 – $2,000
          5 years
= $4,400 annual depreciation
Straight-Line Rate

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




               $4,400
                       = 18.3%
               $24,000
Straight-Line Method
    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
Straight-Line Method
                 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
                                                   Annual2,000
     Cost ($24,000) – Residual Value ($2,000)
                                              = Depreciation
         Estimated Useful Life (5 years)       Expense ($4,400)
Units-of-Production Method

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

         $24,000 – $2,000
            10,000 hours
= Depreciation per unit, hour, etc.
         = $2.20 per hour
Units-of-Production Method
 The units-of-production method
   lebih tepat digunakan untuk
  aktiva tetap yang memberikan
    manfaat tidak sama setiap
              periode.
Declining-Balance Method

              Step 1

     Ignoring residual value,
  determine the straight-line rate
    $24,000 – $2,000
                       = $4,800
         5 years
         $4,800
                       = 20%
         $24,000
Declining-Balance Method
      There’s a shortcut. Simply
      divide one by the number of
           years (1 ÷ 5 = .20).
Declining-Balance Method

                     Step 2

          Double the straight-line rate.
                .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.
Declining-Balance Method

          Step 3

      Build a table.
Declining-Balance Method
       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
Declining-Balance Method
       Book Value                   Accum.
       Beginning         Annual     Deprec.   Book Value
Year    of Year   Rate   Deprec.   Year-End    Year-End
 1     $24,000    40%    $9,600     $9,600    $14,400
Declining-Balance Method
       Book Value                     Accum.
       Beginning           Annual     Deprec.     Book Value
Year    of Year   Rate     Deprec.   Year-End      Year-End
 1     $24,000    40%      $9,600        $9,600   $14,400
 2      14,400    40%       5,760


                         $14,400 x .40
Declining-Balance Method
       Book Value                   Accum.
       Beginning         Annual     Deprec.   Book Value
Year    of Year   Rate   Deprec.   Year-End    Year-End
 1     $24,000    40%    $9,600     $9,600    $14,400
 2      14,400    40%     5,760     15,360      8,640
Declining-Balance Method
       Book Value                   Accum.
       Beginning         Annual     Deprec.   Book Value
Year    of Year   Rate   Deprec.   Year-End    Year-End
 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
Declining-Balance Method
       Book Value                   Accum.
       Beginning         Annual     Deprec.   Book Value
Year    of Year   Rate   Deprec.   Year-End    Year-End
 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
Declining-Balance Method
       Book Value                   Accum.
       Beginning         Annual     Deprec.   Book Value
Year    of Year   Rate   Deprec.   Year-End    Year-End
 1     STOP!
       $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
Declining-Balance Method
       Book Value th ke 5, diperoleh nilai buku
             Untuk                   Accum.
       Beginning         Annual      Deprec.    Book Value
         $1,866. Sedang sebelumnya diperkirakan
Year    of Year    Rate Deprec.     Year-End     Year-End
         nilai bukunya $2,000, maka dilakukan
 1     $24,000    40% $9,600       $9,600   $14,400
                      modifikasi.
 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
Declining-Balance Method
       Book Value                    Accum.
       Beginning          Annual     Deprec.    Book Value
Year    of Year   Rate    Deprec.   Year-End     Year-End
 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
Declining-Balance Method
       Book Value                    Accum.
       Beginning          Annual     Deprec.   Book Value
Year    of Year   Rate    Deprec.   Year-End    Year-End
 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 the
   Declining-Balance Method
                           Straight-Line       Declining-Balance
                              Method                Method
                   5,000
Depreciation ($)




                   4,000

                   3,000

                   2,000

                   1,000

                      0     1     2   3    4      1    2   3    4
                            Life (years)         Life (years)
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.
Akuntansi keuangan aktiva tetap
Revisi Estimasi Depresiasi

                                 Annual
     Sebuah mesin dibeli       Depreciation
       $130,000, semula      $130,000 – $10,000
diestimasikan manfaatnya 30
                                  30 years
  th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn $4,000 per year
   the straight-line method.
Revising Depreciation Estimates
                         Accumulated
         Equipment       Depreciation
    130,000                          4,000
                                     4,000
                                     4,000
                                     4,000
  Book value = $90,000               4,000
                                     4,000
                                     4,000
                                     4,000
                                     4,000
 Before revising                     4,000
                                    40,000
Revising 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
        $90,000 – $5,000     $3,400 revised
                          = annual depreciation
            25 years
Capital and Revenue Expenditures

       Pengeluaran untuk
     perbaikan/penambahan
     /memperpanjang umur
     manfaat aktiva disebut
     capital expenditures.
Capital and Revenue Expenditures
      Pengeluaran untuk
  pemeliharaan & perbaikan
  normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.
Capital and Revenue Expenditures
  EXPENDITURE
                                             Revenue
     Increases                              Expenditure
                        Increases          (Debit expense
     operating
efficiency or adds No useful life        No account for
                     (extraordinary           ordinary
   to capacity?         repairs)?           maintenance
                                            and repairs)
       Yes                   Yes
     Capital
   Expenditure        Capital Expenditure
 (Debit fixed asset    (Debit accumulated
     account)         depreciation account)
Capital and Revenue Expenditures
                                   LIABILITIES

     CAPITAL
                        ASSETS      OWNER’S
   EXPENDITURES                      EQUITY

                                    net income
   1. Harga perolehan
   2. Tambahan          EXPENSES   REVENUES
   3. Perbaikan
   4. Extraordinary
       repairs
Capital and Revenue Expenditures
                               LIABILITIES


                    ASSETS      OWNER’S
                                 EQUITY

                                net income

     REVENUE        EXPENSES   REVENUES
   EXPENDITURES

    Perbaikan dan
    pemeliharaan
       normal
Accounting 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
Discarding Fixed Assets

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

Feb. 14 Accumulated Depr.—Equipment           25 000 00
         Equipment                                        25 000 00
             To write off fully depreciated
             equipment.
Discarding Fixed Assets
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
          Accum. Depreciation—Equipment                     150 00
             To record current depreciation   $600 x 3/12
             on equipment discarded.
Discarding Fixed Assets




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


 Gain or loss will be reported in the income
 statement as Other Income or Other Loss.
Sale 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.


Oct. 12 Depreciation Expense—Equipment           750 00
         Accumulated Depr.—Equipment                        750 00
             To record current depreciation
                                              $10,000 x ¾
             on equipment sold.
                                                 x10%
Sale of Fixed Assets
       Assumption 1: The equipment is sold
                     for $2,250, so there is
                     no gain or loss.

Oct. 12 Cash                         2 250 00
       Accumulated Depr.—Equipment   7 750 00
          Equipment                             10 000 00
               Sold equipment.
Sale of Fixed Assets
      Assumption 2: The equipment is sold
                    for $1,000, so there is a
                    loss of $1,250.

Oct. 12 Cash                              1 000 00
       Accumulated Depr.—Equipment        7 750 00
       Loss on Disposal of Fixed Assets   1 250 00
          Equipment                                  10 000 00
               Sold equipment.
Sale of Fixed Assets
      Assumption 2: The equipment is sold
                    for $2,800, so there is a
                    gain of $550.

Oct. 12 Cash                                 2 800 00
       Accumulated Depr.—Equipment           7 750 00
          Equipment                                     10 000 00
          Gain on Disposal of Fixed Assets                550 00
               Sold equipment.
Exchanges 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.
Exchanges of Similar Fixed Assets
  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

CASE ONE (GAIN):
Trade-in allowance, $1,100
Cash paid, $3,900 ($5,000 – $1,100)     Gains are not
TIA > Book Value = Gain                recognized for
$1,100 – $800 = $300                financial reporting.
Boot + Book = Cost of New Equipment
$3,900 + $800 = $4,700
Exchanges of Similar Fixed Assets

         On June 19, equipment exchanged
                at a gain of $300.
June 19 Accumulated Depr.—Equipment   3 200 00
       Equipment (new equipment)      4 700 00
          Equipment (old equipment)              4 000 00
          Cash                                   3 900 00
Exchanges of Similar Fixed Assets
   Harga peralatan baru                       $10,000
   Harga perolehan peralatan yg ditukar        $7,000
   Akm depresiasi saat pertukaran               4,600
   Nilai Buku saat pertukaran                  $2,400

CASE TWO (LOSS):
Trade-in allowance, $2,000
Cash paid, $8,000 ($10,000 – $2,000)
TIA<Book Value = Loss                  Losses are
$2,000 – $2,400 = $400               recognized for
                                 financial reporting.
Exchanges of Similar Fixed Assets

              On September 7, equipment
              exchanged at a loss of $400.
Sept. 7 Accumulated Depr.—Equipment        4 600 00
       Equipment (new equipment)          10 000 00
       Loss on Disposal of Fixed Assets     400 00
          Equipment (old equipment)                   7 000 00
          Cash                                        8 000 00
Natural Resources and
      Depletion
   Deplesi (Depletion) adalah proses
     transfer HPo/Cost sumber daya
   alam ke rekening beban (expense).



                Perhitungan
           Deplesi = Unit Produksi
Natural 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 Depletion
      Selama setahun ditambang, 90,000 tons.
           Deplesi periodik = $36,000
                  (90,000 tons x $0.40).

                Adjusting Entry
Dec. 31 Beban Deplesi                      36 000 00
          Akumulasi Deplesi                            36 000 00
Intangible Assets and Amortization
Amortization merupakan berkurangnya HPo/cost akt tak
berwujud yg tidak nampak sec fisik dan tidak unt dijual
(patents, copyrights/hak cipta, and goodwill).

Date            Description                    Debit Credit
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
          11 th – 6 th = 5 th
          ($100,000 / 5 th) = $20,000 per th
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
     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
Ratio of Fixed Assets to Long-Term
                 Liabilities   (in millions)
    Procter & Gamble
                                2002      2001
Fixed assets (net)             $13,349   $13,095
Long-term debt                 $11,201    $9,792
Ratio of fixed assets to
long-term liabilities            1.2       1.3
 Use: To indicate the margin of safety
      to long-term creditors
Chapter 10


     The End

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Akuntansi keuangan aktiva tetap

  • 1. AKTIVA TETAP (Fixed Assets) Adi Rizfal Efriadi, SE., M.Si., Dosen Tetap STIE Ahmad Dahlan Jakarta © Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Task Force Image Gallery clip art included in this Pepperdine University electronic presentation is used with the permission of NVTech Inc.
  • 2. Karakteristik Aktiva Tetap Fixed assets merupakan aktiva jangka panjang atau relatif permanen Merupakan aktiva berwujud karena terlihat secara fisik. Dimiliki dan digunakan perusahaan, tidak unt dijual sbg bagian dari operasional perush
  • 3. Mengklasifikasikan Harga Perolehan (Costs) Is the purchased item long-lived? Yes No Is the asset used in Expense a productive purpose? Yes No Fixed Assets Investment
  • 5. Tanah • Harga beli • Pajak Penjualan • Perijinan • Komisi Makelar • Bea Balik Nama • Biaya Survey
  • 6. Tanah • Pajak Real estate • Purchase price • Pembongkaran bangunan yg • Sales taxes tidak digunakan • Permits from government • Perataan tanah agencies • Pengaspalan/paving yg • Broker’s commissions membatasi tanah • Title fees • Surveying fees
  • 7. Bangunan  Jasa Arsitek  Jasa Insinyur  Biaya asuransi selama konstruksi  Bunga pinjaman unt biaya konstruksi  Jalan sekitar bangunan
  • 8. Bangunan  Pajak Penjualan  Perbaikan (Pembelian bangunan bekas)  Modifikasi penggunaan  Perijinan
  • 9. Pengembangan Tanah • Pohon & Rerumputan • Pagar • Area Parkir • Penerangan halaman • Pengaspalan area parkir
  • 10. Mesin dan Peralatan • Pajak Penjualan • Biaya angkut • Pemasanagan • Perbaikan (Pembelian peralatan bekas)
  • 11. Mesin dan Peralatan • Asuransi pengangkutan • Perakitan • Modifikasi Penggunaan • Pengujian sebelum penggunaan • Perijinan
  • 12. Tidak termasuk HPo Aktiva tetap:  Kerusakan akibat kekerasan  Kesalahan Pemasangan  Pencurian yg tidak diasuransikan  Kerusakan selama bongkar pasang  Denda perijinan
  • 13. 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
  • 14. Karakteristik Depreciation 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 fungsional terjadi jika akt tetap tidak mampu lagi menyediakan manfaat sbgmn yg diharapkan, mis: personal computer.
  • 15. Faktor-faktor Depresiasi Initial Cost/HPo - Residual Value/NS = Depreciable Cost Useful Life 1 2 3 4 5 Periodic Depreciation Expense
  • 16. Use of Depreciation Methods Other Units-of-Production Declining- 8% 5% 4% Balance 83% Straight-Line Source: Accounting Trends & Techniques, 56th. ed., American Institute of Certified Public Accountants, New York, 2002.
  • 17. Contoh Original Cost.....………….. $24,000 Estimated Life in years….. 5 years Estimated Life in hours….. 10,000 Estimated Residual Value... $2,000
  • 18. Straight-Line Method HPo/Cost – Estimasi Nilai Sisa Estimasi Umur = Annual depreciation/ depresiasi tahunan
  • 19. Straight-Line Method $24,000 – $2,000 5 years = $4,400 annual depreciation
  • 20. Straight-Line Rate $24,000 – $2,000 = $4,400 5 years $4,400 = 18.3% $24,000
  • 21. Straight-Line Method 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
  • 22. Straight-Line Method 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 Annual2,000 Cost ($24,000) – Residual Value ($2,000) = Depreciation Estimated Useful Life (5 years) Expense ($4,400)
  • 23. Units-of-Production Method Cost – estimated residual value Estimated life in units, hours, etc. = Depreciation per unit, hour, etc.
  • 24. Units-of-Production Method $24,000 – $2,000 10,000 hours = Depreciation per unit, hour, etc. = $2.20 per hour
  • 25. Units-of-Production Method The units-of-production method lebih tepat digunakan untuk aktiva tetap yang memberikan manfaat tidak sama setiap periode.
  • 26. Declining-Balance Method Step 1 Ignoring residual value, determine the straight-line rate $24,000 – $2,000 = $4,800 5 years $4,800 = 20% $24,000
  • 27. Declining-Balance Method There’s a shortcut. Simply divide one by the number of years (1 ÷ 5 = .20).
  • 28. Declining-Balance Method Step 2 Double the straight-line rate. .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.
  • 29. Declining-Balance Method Step 3 Build a table.
  • 30. Declining-Balance Method 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
  • 31. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400
  • 32. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400 2 14,400 40% 5,760 $14,400 x .40
  • 33. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400 2 14,400 40% 5,760 15,360 8,640
  • 34. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 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
  • 35. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 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
  • 36. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 STOP! $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
  • 37. Declining-Balance Method Book Value th ke 5, diperoleh nilai buku Untuk Accum. Beginning Annual Deprec. Book Value $1,866. Sedang sebelumnya diperkirakan Year of Year Rate Deprec. Year-End Year-End nilai bukunya $2,000, maka dilakukan 1 $24,000 40% $9,600 $9,600 $14,400 modifikasi. 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
  • 38. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 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
  • 39. Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400 2 14,400 40% 5,760 15,360 8,640 3 8,640 40% 3,456 18,816 5,184 4 5,184 40% 2,074 20,890 3,110 5 3,110 --- 1,110 22,000 2,000 Nilai buku yg diinginkan
  • 40. Comparing Straight-Line With the Declining-Balance Method Straight-Line Declining-Balance Method Method 5,000 Depreciation ($) 4,000 3,000 2,000 1,000 0 1 2 3 4 1 2 3 4 Life (years) Life (years)
  • 41. 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.
  • 43. Revisi Estimasi Depresiasi Annual Sebuah mesin dibeli Depreciation $130,000, semula $130,000 – $10,000 diestimasikan manfaatnya 30 30 years th dgn nilai sisa $10,000. Setelah disusutkan 10 th dgn $4,000 per year the straight-line method.
  • 44. Revising Depreciation Estimates Accumulated Equipment Depreciation 130,000 4,000 4,000 4,000 4,000 Book value = $90,000 4,000 4,000 4,000 4,000 4,000 Before revising 4,000 40,000
  • 45. Revising 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 $90,000 – $5,000 $3,400 revised = annual depreciation 25 years
  • 46. Capital and Revenue Expenditures Pengeluaran untuk perbaikan/penambahan /memperpanjang umur manfaat aktiva disebut capital expenditures.
  • 47. Capital and Revenue Expenditures Pengeluaran untuk pemeliharaan & perbaikan normal hanya memberikan manfaat pada periode berjalan disebut revenue expenditures.
  • 48. Capital and Revenue Expenditures EXPENDITURE Revenue Increases Expenditure Increases (Debit expense operating efficiency or adds No useful life No account for (extraordinary ordinary to capacity? repairs)? maintenance and repairs) Yes Yes Capital Expenditure Capital Expenditure (Debit fixed asset (Debit accumulated account) depreciation account)
  • 49. Capital and Revenue Expenditures LIABILITIES CAPITAL ASSETS OWNER’S EXPENDITURES EQUITY net income 1. Harga perolehan 2. Tambahan EXPENSES REVENUES 3. Perbaikan 4. Extraordinary repairs
  • 50. Capital and Revenue Expenditures LIABILITIES ASSETS OWNER’S EQUITY net income REVENUE EXPENSES REVENUES EXPENDITURES Perbaikan dan pemeliharaan normal
  • 51. Accounting 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
  • 52. Discarding Fixed Assets Suatu jenis peralatan yg diperoleh $25,000 telah disusutkan penuh. Pada 14 Pebruari, peralatan tsb dihapuskan.
  • 53. Discarding Fixed Assets Feb. 14 Accumulated Depr.—Equipment 25 000 00 Equipment 25 000 00 To write off fully depreciated equipment.
  • 54. Discarding Fixed Assets 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 Accum. Depreciation—Equipment 150 00 To record current depreciation $600 x 3/12 on equipment discarded.
  • 55. Discarding Fixed Assets Mar. 24 Accumulated Depr.—Equipment 4 900 00 Loss on Disposal of Fixed Asset 1 100 00 Equipment 6 000 00 To write off equipment discarded.
  • 56. Sale of Fixed Assets 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 Gain or loss will be reported in the income statement as Other Income or Other Loss.
  • 57. Sale 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. Oct. 12 Depreciation Expense—Equipment 750 00 Accumulated Depr.—Equipment 750 00 To record current depreciation $10,000 x ¾ on equipment sold. x10%
  • 58. Sale of Fixed Assets Assumption 1: The equipment is sold for $2,250, so there is no gain or loss. Oct. 12 Cash 2 250 00 Accumulated Depr.—Equipment 7 750 00 Equipment 10 000 00 Sold equipment.
  • 59. Sale of Fixed Assets Assumption 2: The equipment is sold for $1,000, so there is a loss of $1,250. Oct. 12 Cash 1 000 00 Accumulated Depr.—Equipment 7 750 00 Loss on Disposal of Fixed Assets 1 250 00 Equipment 10 000 00 Sold equipment.
  • 60. Sale of Fixed Assets Assumption 2: The equipment is sold for $2,800, so there is a gain of $550. Oct. 12 Cash 2 800 00 Accumulated Depr.—Equipment 7 750 00 Equipment 10 000 00 Gain on Disposal of Fixed Assets 550 00 Sold equipment.
  • 61. Exchanges 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.
  • 62. Exchanges of Similar Fixed Assets 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 CASE ONE (GAIN): Trade-in allowance, $1,100 Cash paid, $3,900 ($5,000 – $1,100) Gains are not TIA > Book Value = Gain recognized for $1,100 – $800 = $300 financial reporting. Boot + Book = Cost of New Equipment $3,900 + $800 = $4,700
  • 63. Exchanges of Similar Fixed Assets On June 19, equipment exchanged at a gain of $300. June 19 Accumulated Depr.—Equipment 3 200 00 Equipment (new equipment) 4 700 00 Equipment (old equipment) 4 000 00 Cash 3 900 00
  • 64. Exchanges of Similar Fixed Assets Harga peralatan baru $10,000 Harga perolehan peralatan yg ditukar $7,000 Akm depresiasi saat pertukaran 4,600 Nilai Buku saat pertukaran $2,400 CASE TWO (LOSS): Trade-in allowance, $2,000 Cash paid, $8,000 ($10,000 – $2,000) TIA<Book Value = Loss Losses are $2,000 – $2,400 = $400 recognized for financial reporting.
  • 65. Exchanges of Similar Fixed Assets On September 7, equipment exchanged at a loss of $400. Sept. 7 Accumulated Depr.—Equipment 4 600 00 Equipment (new equipment) 10 000 00 Loss on Disposal of Fixed Assets 400 00 Equipment (old equipment) 7 000 00 Cash 8 000 00
  • 66. Natural Resources and Depletion Deplesi (Depletion) adalah proses transfer HPo/Cost sumber daya alam ke rekening beban (expense). Perhitungan Deplesi = Unit Produksi
  • 67. Natural 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).
  • 68. Natural Resources and Depletion Selama setahun ditambang, 90,000 tons. Deplesi periodik = $36,000 (90,000 tons x $0.40). Adjusting Entry Dec. 31 Beban Deplesi 36 000 00 Akumulasi Deplesi 36 000 00
  • 69. Intangible Assets and Amortization Amortization merupakan berkurangnya HPo/cost akt tak berwujud yg tidak nampak sec fisik dan tidak unt dijual (patents, copyrights/hak cipta, and goodwill). Date Description Debit Credit 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 11 th – 6 th = 5 th ($100,000 / 5 th) = $20,000 per th
  • 70. 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 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
  • 71. Ratio of Fixed Assets to Long-Term Liabilities (in millions) Procter & Gamble 2002 2001 Fixed assets (net) $13,349 $13,095 Long-term debt $11,201 $9,792 Ratio of fixed assets to long-term liabilities 1.2 1.3 Use: To indicate the margin of safety to long-term creditors
  • 72. Chapter 10 The End