4 aktiva tetap

8/17/2019 4 AKTIVA TETAP

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AKTIVA TETAP

HARGA PEROLEHAN

METODE DEPRESIASI


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Asset Account on Related Expense Account

the Balance Sheet on the Income Statement

Plant Assets

Land……………………………… none

Buildings, Machinery and

Equipment, urniture

and i!tures, and Land

Impro"ements…………#… $epreciation

%atural &esources………##…… $epletion

Intangibles………………………# Amorti'ation

Plant Assets


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(arga Perolehan a)ti"a tetap yang tercantum

dalam neraca

*e+esar

-umlah yang di+ayar)an untu)

mendapat)an asset terse+ut#

(arga perolehan terse+ut termasu) +iaya yang

di)eluar)an untu) mem+a.a asset terse+utsampai siap untu) diguna)an#

(arga Perolehan


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/ontoh harga perolehan Tanah

Purchase price of land$5!

Add rela"ed cos"s#ac% proper"& "a'es $(!Transfer "a'es )!

Re*o+al of ,uildin-s 5!Sur+e& fees .!

5(!To"al cos" of land 55(!


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Apa)ah +iaya terse+ut mening)at)an

)apasistas atau e0isiensi

atau memperpan-ang umur e)onomis 1

2E* %3Capital Expenditure

$e+it Plant Assets

accounts

Revenue Expenditure

$e+it &epairs and

Maintenance account

Per+edaan Pengeluaran Modal

dan Pengeluaran Biaya


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(arga Perolehan

Estimasi nilai residu

Estimasi umur e)onomis

Mengu)ur $epresiasi A)ti"a

Tetap


7/18

*traight4Line 5*L678aris Lurus*traight4Line 5*L678aris Lurus

9nits4o04Production 593P679nit Prod9nits4o04Production 593P679nit Prod

$ou+le4$eclining4Balance 5$$B6

7saldo menurun

$ou+le4$eclining4Balance 5$$B6

7saldo menurun

Metode $epresiasi

*traight4Line 5*L678aris Lurus*traight4Line 5*L678aris Lurus

Metode Tahun Digit


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$epreciation Methods E!ample

Donishia and Richard /a"erin-! Inc0!purchased a deli+er& +an on 1anuar&

.! 2'! for $22!0 The co*pan& e'pec"s "he +an "o ha+e

a "rade3in +alue of $2! a" "he endof i"s useful life0

The +an has an es"i*a"ed ser+ice lifeof .! *iles or ( &ears0


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5/ost : &esidual "alue6 ; years o0 use0ul li0e

5>> : =,>>>6 ; ? @ ,>>> ; ? @ >>

2ear $epreciation < ,>>>

2ear = $epreciation ,>>>2ear C $epreciation ,>>>

2ear ? $epreciation ,>>>

Total $epreciation ,>>>

*traight4Line Method E!ample


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5>> : =,>>>6 ; >>,>>> @ 7mile

2ear C>,>>> miles @ < D,>>>

2ear = =,>>> miles @ ,?>>

2ear C =C,>>> miles @ ?,D>>

2ear ? =>,>>> miles @ ?,>>> Total >>,>>> miles @ ,>>>

(Actual mileage in year 4 was 22,000)

9nits4o04Production

Method E!ample


11/18

$ou+le4$eclining4Balance

Method E!ample S"rai-h"3line ra"e is .4 ( 6 254

Dou,le3declinin-3,alance 6 2 "i*es "he

s"rai-h"3line ra"e 6 54 7ha" is "he ,oo% +alue of "he +an a"

"he end of "he firs" &ear8

$22! × 54 6 $..! $22! 9 $..! 6 $..!


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$ou+le4$eclining4Balance

Method E!ample

Dec0 :.! 2'

Deprecia"ion E'pense $..! Accu*ula"ed Deprecia"ion $..!

To record deprecia"ion e'pense for

a one3&ear period


13/18

Metode $igit Tahun

;har-a peolehan 9 Nilai Residu < = Di-i"Tahun "er,esar per"a*a # 1u*lah Di-i"

Tahun0 1u*lah Di-i" Tahun 6

N ;N>.< # 2 6 (;( > .< # 26 .


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Perhitungan Metode $igit Tahun

.0 (?. ;2232< 6 )

20 :?. ;2232< 6 @

:0 2?. ;2232< 6 (

(0 .?. ;2232< 6 2


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$epreciation Methods

/omparison


16/18

Pilih metode depresiasi

yang cocokuntuk tujuan pajak.


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Purchase price paid 0or

Me!ana /ompany million

Assets at mar)et "alue F million

Less Me!anaGs lia+ilities million

Mar)et "alue o0 Me!anaGs net assets H million

8ood.ill < = million

8ood.ill E!ample

Intangi+le Assets 8ood.ill


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