06-depresiasi
DESCRIPTION
petroleum economiTRANSCRIPT
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Depresiasi
syamsul irham
DEPRESIASI
1. Depresiasi dalam Laporan Keuangan
2. Depresiasi dalam Cash Flow
3. Depresiasi dalam Cost Recovery (PSC term’s)
4. Pengertian Depresiasi
5. Metode Depresiasi
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Depresiasi
syamsul irham
2. Laporan Laba Rugi 2. Laporan Laba Rugi (Income Statement)(Income Statement)
Menggambarkan volume kegiatan perusahaan selama suatu periode Menggambarkan volume kegiatan perusahaan selama suatu periode waktu tertentu (biasanya selama satu tahun anggaran atau satu periode waktu tertentu (biasanya selama satu tahun anggaran atau satu periode
akuntansi)akuntansi)
Bentuk Laporan KeuanganBentuk Laporan Keuangan1. Neraca 1. Neraca (Balance Sheet)(Balance Sheet)
Menggambarkan posisi keuangan perusahaan pada suatu titik waktu Menggambarkan posisi keuangan perusahaan pada suatu titik waktu tertentu (biasanya di akhir tahun anggaran atau akhir periode akuntansi)tertentu (biasanya di akhir tahun anggaran atau akhir periode akuntansi)
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Depresiasi
syamsul irham
Neraca -1Neraca -1Neraca terdiri dari 2 bagian utama: Aktiva dan PasivaNeraca terdiri dari 2 bagian utama: Aktiva dan Pasiva
Rekapitulasi data tentang hak-hak perusahaanRekapitulasi data tentang hak-hak perusahaan
AktivaAktiva
Biasanya mengalami perubahan Biasanya mengalami perubahan dalam jangka waktu panjang (lebih dalam jangka waktu panjang (lebih
dari satu tahun)dari satu tahun)
Aktiva TetapAktiva Tetap
Biasanya mengalami perubahan Biasanya mengalami perubahan dalam jangka waktu pendek dalam jangka waktu pendek
(kurang dari satu tahun)(kurang dari satu tahun)
Aktiva LancarAktiva Lancar
Kas, Surat Berharga, Piutang, Kas, Surat Berharga, Piutang, Persediaan, Pembayaran di muka, Persediaan, Pembayaran di muka,
dlldll
Tanah, Bangunan, Mesin/peralatan, Tanah, Bangunan, Mesin/peralatan, dlldll
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Depresiasi
syamsul irham
Neraca -2Neraca -2Rekapitulasi data tentang kewajiban perusahaanRekapitulasi data tentang kewajiban perusahaan
PasivaPasiva
Kewajiban kepada pemilik Kewajiban kepada pemilik perusahaanperusahaan
ModalModal
Kewajiban kepada pihak lainKewajiban kepada pihak lain
HutangHutang
Modal awal, modal tambahan, Modal awal, modal tambahan, labalaba
< 1 tahun< 1 tahun
Hutang Hutang LancarLancar
> 1 tahun> 1 tahun
Hutang Hutang TetapTetap
Hutang kepada Hutang kepada supplier, kredit supplier, kredit jangka pendek, jangka pendek,
pajak yang pajak yang ditangguhkan dllditangguhkan dll
Kredit jangka Kredit jangka panjang dllpanjang dll
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Depresiasi
syamsul irham
Neraca -3Neraca -3AKTIVA = PASIVA
Aktiva Lancar + Aktiva Tetap = Hutang + Modal
Aktiva Lancar + Aktiva Tetap
=
Hutang Lancar + Hutang Tetap + Modal Awal + Modal Tambahan + Laba
atau
atau
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Depresiasi
syamsul irham
AKTIVA PASIVA
Kas XXX.XXX,XX Gaji yang Belum Dibayarkan XXX.XXX,XX
Piutang XXX.XXX,XX Pajak yang Belum Dibayarkan XXX.XXX,XX
Persediaan Produk Jadi XXX.XXX,XX Hutang Lain XXX.XXX,XX
Persediaan Bahan Baku XXX.XXX,XX HUTANG JANGKA PENDEK XXX.XXX,XX
AKTIVA LANCAR XXX.XXX,XX
HUTANG JANGKA PANJANG XXX.XXX,XX
Tanah XXX.XXX,XX
Bangunan XXX.XXX,XX Hutang kepada Pemilik Saham XXX.XXX,XX
Mesin dan Peralatan XXX.XXX,XX Akumulasi Laba Awal XXX.XXX,XX
Kendaraan XXX.XXX,XX Laba Ditahan Tahun 2003 XXX.XXX,XX
Akumulasi Depresiasi (XXX.XXX,XX)
Akumulasi Laba Akhir XXX.XXX,XX
AKTIVA TETAP XXX.XXX,XX MODAL XXX.XXX,XX
AKTIVA LAIN XXX.XXX,XX
JUMLAH AKTIVA XXX.XXX,XX
JUMLAH PASIVA XXX.XXX,XX
Neraca -4Neraca -4
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Depresiasi
syamsul irham
Contoh Neraca PT. PP (Persero)Contoh Neraca PT. PP (Persero)KETERANGANKETERANGAN 31 Des. 2001 31 Des. 2000
AKTIVA :
Aktiva Lancar
Kas dan Bank…………………………………………………… 23.172.911 17.567.400
Piutang Bersih……………………………………………………… 20.637.037 28.168.986
Persediaan……………………………………………………… 12.751.301 12.740.550
Aktiva Tetap
Aktiva Tetap, Peralatan dan Aktiva Lain……………………………………………………… 60.682.905 58.871.873
Depresiasi dan Amortisasi……………………………………………………… (23.122.216) (20.085.666)Investasi dan Aktiva Lain……………………………………………………… 2.769.114 2.765.132
Total Aktiva 96.891.052 100.028.275
PASIVA DAN EKUITI PEMERINTAH : Kewajiban Jangka Pendek………………………………………………….. 30.256.698 34.041.799 Hutang Jangka Panjang……………………………………………. 33.396.061 37.291.637 Pos Kredit Yang Ditangguhkan………………………………………….. 4.781.655 3.087.673 Hak Minoritas ……………………………………………………….. 301.874 275.746 Ekuiti Pemerintah………………………………………………………….. 28.154.764 25.331.420
Total Pasiva dan Ekuiti Pemerintah 96.891.052 100.028.275
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Depresiasi
syamsul irham
Laporan Laba Rugi-1Laporan Laba Rugi-1Terdiri dari 3 bagian utama:
1. Hasil Penjualan (Sales)
2. Biaya (Costs/Expenses)
3. Rugi/Laba (Loss/Profit) : selisih antara hasil penjualan dan biaya
Terkadang dilengkapi dengan:
1. Pajak
2. dll
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Depresiasi
syamsul irham
Laporan Laba Rugi-2Laporan Laba Rugi-2Pendapatan Bersih XXX.XXX,XX
Harga Pokok Produksi (XXX.XXX,XX)
Laba Kotor dari Pendapatan XXX.XXX,XX
Biaya Pemasaran XXX.XXX,XX
Biaya Administrasi XXX.XXX,XX
Bunga Pinjaman XXX.XXX,XX
(XXX.XXX,XX)
Laba Bersih dari Operasi XXX.XXX,XX
Pendapatan Non Operasi XXX.XXX,XX
Biaya Non Operasi (XXX.XXX,XX)
Laba Bersih sebelum Pajak XXX.XXX,XX
Pajak (XXX.XXX,XX)
Laba Bersih setelah Pajak XXX.XXX,XX
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Depresiasi
syamsul irham
Contoh Laporan Laba Rugi PT. PP (Persero)Contoh Laporan Laba Rugi PT. PP (Persero)
KETERANGAN 1 Jan. s/d 1 Apr. s/d
31 Des. 2001 31 Des. 2000
PENGHASILAN :
Hasil Penjualan dan Operasi :
Dalam Negeri…………………………………………………… 130.069.746 94.696.627
Ekspor……………………………………………………… 72.228.113 60.843.112
Hasil Operasi Lain……………………………………………………………………… 11.584.209 8.588.157
Total Pendapatan 213.882.068 164.127.896
B I A Y A :
Operasi dan Distribusi………………………………………………….. 134.181.236 104.610.105
Umum dan Administrasi……………………………………………. 20.482.527 11.158.795
Depresiasi, Deplesi dan Amortisasi………………………………………….. 3.100.143 1.740.600
Bunga……………………………………………………………………….. 2.400.199 2.183.983
Total Biaya 160.164.105 119.693.483
Laba (Rugi) sebelum Bagian Pemerintah 53.717.963 44.434.413
Dikurangi :
LNG (Bagian Pemerintah dan Kontraktor)………………………….. 43.165.944 35.409.172
Hak Minoritas …………………………………………………………………….. 6.202 (7.593)
Bagian Pemerintah dari Hasil Operasi……………………………. 6.068.697 5.292.821
LABA ( RUGI ) BERSIH 4.477.120 3.740.013
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Depresiasi
syamsul irham
DEPRESIASI DALAM CASH FLOW
• COST :1. Non Capital Cost = biaya untuk barang-barang habis
pakai (umur barang kurang dari 1 tahun), disebut juga dengan barang intangible.
2. Capital Cost = biaya untuk barang-barang tidak habis pakai (umur barang lebih dari 1 tahun), disebut juga barang tangible.
• DEPRESIASI :– Penurunan nilai barang capital/tangible selama umur
pemakaian/umur barang.– Alokasi biaya Capital Cost selama umur barang.
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Depresiasi
syamsul irham
Untuk setiap tahun produksi komersial, Cost Recovery terdiri dari :
– Current year non-capital cost
– Current year depreciation for capital cost, and
– Prior year’s unrecovered cost (carry over)
DEPRESIASI DALAM COST RECOVERY
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PENGERTIAN DEPRESIASIPENGERTIAN DEPRESIASI FAKTA : Masa manfaat (umur ekonomis) dari suatu aktiva FAKTA : Masa manfaat (umur ekonomis) dari suatu aktiva
tetap (kecuali tanah) atau barang capital/tangible adalah tetap (kecuali tanah) atau barang capital/tangible adalah terbatas !!!terbatas !!!
Depresiasi -> Proses pengalokasian harga perolehan Depresiasi -> Proses pengalokasian harga perolehan aktiva tetap aktiva tetap atau atau capital cost capital cost menjadi biaya selama menjadi biaya selama manfaatnya dengan cara yang rasional dan sistematismanfaatnya dengan cara yang rasional dan sistematis
Deplesi -> sumber alamDeplesi -> sumber alam Amortisasi -> aktiva tidak berujudAmortisasi -> aktiva tidak berujud
KEGUNAAN :KEGUNAAN : Laporan KeuanganLaporan Keuangan Perhitungan Pajak (Cash Flow)Perhitungan Pajak (Cash Flow)
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Karakteristik Karakteristik DepreciationDepreciationKarakteristik Karakteristik DepreciationDepreciationSemua 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.
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TanahTanahTanahTanah
Tanah mempunyai umur ekonomis yang tidak terbatas, oleh karenanya
tidak dilakukan depresiasi.
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Gedung/BangunanGedung/BangunanGedung/BangunanGedung/Bangunan
Gedung mempunyai umur yang terbatas, sehingga harus Gedung mempunyai umur yang terbatas, sehingga harus dilakukan depresiasi. dilakukan depresiasi.
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PeralatanPeralatanPeralatanPeralatan
Sama seperti gedung,
peralatan juga mempunyai
umur ekonomis yang terbatas
sehingga harus dilakukan
depresiasi pula.
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Depresiasi
syamsul irham
Metode Depresiasi• Metode Garis Lurus (straight line)
• Metode Depresiasi Dipercepat– Saldo Menurun (declining balance) / double declining – Jumlah Angka Tahun (sum of year digit)
• Metode Aktivitas (menggunakan unit)• Metode Khusus
– Metode persediaan – Metode penghentian dan penggantian– Metode kelompok dan gabungan (group & composite)– Metode Bunga Majemuk (compound interest)
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Depresiasi
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• Hal penting yang harus diperhatikan:– harga perolehan– nilai residu / nilai sisa– masa manfaat / umur aktiva– Metode Depresiasi
• Dasar Depresiasi = Harga perolehan - Nilai sisa
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Depresiasi
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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
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Depresiasi
syamsul irham
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
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Depresiasi
syamsul irham
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
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Depresiasi
syamsul irham
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
HPo/Cost – Estimasi Nilai Sisa
Estimasi Umur
= Annual depreciation/ depresiasi tahunan
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Depresiasi
syamsul irham
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
$24,000 – $2,000
5 years
= $4,400 annual depreciation
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Depresiasi
syamsul irham
Straight-Line RateStraight-Line RateStraight-Line RateStraight-Line Rate
$24,000 – $2,000
5 years = $4,400
$4,400 $24,000
= 18.3% /yr of orginal cost
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Depresiasi
syamsul irham
Straight-Line RateStraight-Line RateStraight-Line RateStraight-Line Rate
$24,000 – $2,000
5 years = $4,400
$4,400 $22,000
= 20.0% /yr of depreciable cost
1 5 yr
= 20.0% /yr
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Depresiasi
syamsul irham
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-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
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
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Depresiasi
syamsul irham
Accum. Depr. Book Value Depr. Book Valueat 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)=Annual DepreciationAnnual Depreciation
Expense ($4,400Expense ($4,400))
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
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Depresiasi
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Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
Cost – estimated residual valueEstimated life in units, hours, etc.
= Depreciation per unit, hour, etc.
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Depresiasi
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$24,000 – $2,000
10,000 hours
= Depreciation per unit, hour, etc.= $2.20 per hour
Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
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Depresiasi
syamsul irham
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.
Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
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Depresiasi
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Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
• Memiliki tingkat depresiasi yang lebih tinggi pada tahun pertama, dan secara bertahap berkurang di tahun berikutnya.
)(
11 ii depresiasikapitalinvestasi
TDepresiasi
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Depresiasi
syamsul irham
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).
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
determine the straight-line rate
Step 1Step 1
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Depresiasi
syamsul irham
Step 2Step 2
For the first year, the cost of the asset is multiplied by 20 percent. After the first year, the
declining book value of the asset is multiplied 20 percent.
For the first year, the cost of the asset is multiplied by 20 percent. After the first year, the
declining book value of the asset is multiplied 20 percent.
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Build a table.
Step 3Step 3
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$24,000 x .20$24,000 x .20
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$19,200 x .20$19,200 x .20
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
4 12,288 20% 2,458 14,170 9,830
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
4 12,288 20% 2,458 14,170 9,830
5 9,830 20% 1,966 16,136 7,864
STOP!STOP!
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
4 12,288 20% 2,458 14,170 9,830
5 9,830 20% 1,966 16,136 7,864
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Untuk th ke 5, diperoleh nilai buku $7,864. Sedang sebelumnya diperkirakan nilai
bukunya $2,000, maka dilakukan modifikasi.
Untuk th ke 5, diperoleh nilai buku $7,864. Sedang sebelumnya diperkirakan nilai
bukunya $2,000, maka dilakukan modifikasi.
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
4 12,288 20% 2,458 14,170 9,830
5 9,830 --- 7,830
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$9,830 – $2,000$9,830 – $2,000
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 20% $4,800 $4,800 $19,200
2 19,200 20% 3,840 8,640 15,360
3 15,360 20% 3,072 11,712 12,288
4 12,288 20% 2,458 14,170 9,830
5 9,830 --- 7,830 22,000 2,000
Nilai buku yg diinginkan
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
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Depresiasi
syamsul irham
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
• hampir sama dengan Declining Balance Method, perbedaannya hanya terletak pada laju depresiasi metode ini dua kali lebih besar dari metode declining balance..
)(2
1 ii depresiasikapitalinvestasiT
Depresiasi
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Depresiasi
syamsul irham
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 Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
determine the straight-line rate
Step 1Step 1
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Depresiasi
syamsul irham
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.
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Build a table.
Step 3Step 3
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
$24,000 x .40$24,000 x .40
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
$14,400 x .40$14,400 x .40
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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 40% 1,244 22,134 1,866
STOP!STOP!
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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 40% 1,244 22,134 1,866
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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.
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
$3,110 – $2,000$3,110 – $2,000
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Depresiasi
syamsul irham
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000
Nilai buku yg diinginkan
Double Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance MethodDouble Declining-Balance Method
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Depresiasi
syamsul irham
Comparing Straight-Line With the Comparing Straight-Line With the Double Declining-Balance MethodDouble Declining-Balance Method
Comparing Straight-Line With the Comparing Straight-Line With the Double Declining-Balance MethodDouble Declining-Balance Method
Straight-LineMethod
Dep
reci
atio
n ($
) 5,000
4,000
3,000
2,000
1,000
0Life (years)
Declining-BalanceMethod
Life (years) 1 2 3 4 1 2 3 4
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Depresiasi
syamsul irham
4. METODE JUMLAH ANGKA TAHUN (Sum of the Years Digit)
- 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.
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Depresiasi
syamsul irham
Sum of the Year Digits
Faktor pembagi = n (n+1) / 2CONTOH :Harga barang kapital = P = 100 US$Umur barang = n = 5 tahunSalvage value = F = 0 US$ Faktor pembagi = 5 (5+1) / 2 = 15
t SYD Fraction
% Depreciable
Capital
Depreciation @ t
Capital Value @ end of t
0 0 0% 100 0 100
1 5/15 33% 100 33 67
2 4/15 27% 100 27 40
3 3/15 20% 100 20 20
4 2/15 13% 100 13 7
5 1/15 7% 100 7 0
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Depresiasi
syamsul irham
Pemilihan Metode Depresiasi
• Idealnya: pilih metode yang mampu mencocokkan (match) antara pendapatan dan biaya– Jika pendapatan yang dihasilkan dari aktiva
konstan -> garis lurus– Jika pendapatan yang dihasilkan dari aktiva
menurun -> metode dipercepat
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Depresiasi
syamsul irham
Pemilihan Metode Depresiasi
• Faktor lain, dalam pemilihan metode:– Praktis– Pengaruh laba dan nilai buku– Pertimbangan pajak
• Dalam Akuntansi : Metode dapat dipilih bebas tetapi harus konsisten
• Dalam KKS Migas : Metode depresiasi yang dipakai ditetapkan dalam kontrak
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Depresiasi
syamsul irham
Deplesi
• Sumber Alam (minyak bumi, tambang lainnya, kayu)-> aktiva yang dapat habis, dikonsumsi secara fisik selama periode penggunaan dan tidak menyisakan karakter fisik
• Deplesi -> untuk menghapus aktiva sumber alam ini, akan mengurangi aktiva sumber alam (bukan menjadi Biaya Deplesi)
• Harga perolehan sumber alam:– cost akuisisi -> harga yang dibayarkan untuk memperoleh hak mencari dan
menemukan sumber alam yang belum ditemukan atau membeli lisensi jika sumber alam ini telah ditemukan
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Depresiasi
syamsul irham
– Cost Eksplorasi -> biaya untuk menemukan sumber alam• full cost approach -> gagal dan berhasil diakui• successful effort approach -> hanya yang berhasil diakui
– Cost Pengembangan:• peralatan berujud -> peralatan yang diperlukan untuk menambang sumber alam (biasanya
tidak diikutkan dalam penghitungan deplesi)• cost pengembangan tidak berujud -> biaya yang tidak mempunyai karakter fisik tetapi
diperlukan untuk produksi sumber alam, misal: biaya pengeboran, pembuatan lorong, gua, sumur dsb)
– Cost restorasi(perbaikan) ->diikutkan dalam perhitungan deplesi
• Metode yang digunakan adalah Metode Aktivitas (menggunakan unit)
Deplesi