Aset Tetap

Karakteristik
aset berwujud yang
dimiliki untuk digunakan diharapkan
dalam produksi atau digunakan
penyediaan barang atau
jasa, untuk disewakan ke lebih dari satu
pihak lain atau untuk periode
tujuan administratif

Diakui sebagai
aset jika
memenuhi
prinsip
pengakuan
 Pengakuan

Pada saat perolehan, aset tetap

dicatat sebesar biaya perolehan
Jika
estimasi
biaya-biaya pembayaran
awal biaya
yang dapat atas
pembongkar
diatribusika perolehan
an aset,
n secara aset
harga beli biaya
langsung ditangguhka
pemindahan
atas n maka
dan biaya
perolehan diakui
restorasi
aset tetap setara nilai
lokasi
tunainya
 Mengklasifikasikan
Mengklasifikasikan
Harga
Harga Perolehan
Perolehan (Costs)
(Costs)

Is the purchased
item long-lived?
Yes No

Is the asset used in Expense

a productive
purpose?
Yes No

Fixed Assets Investment

 Cost of
Fixed Assets
 Tanah
Tanah

Harga
Hargabeli
beli
Pajak
PajakPenjualan
Penjualan
Perijinan
Perijinan
Komisi
KomisiMakelar
Makelar
Bea
BeaBalik
BalikNama
Nama
Biaya
BiayaSurvey
Survey
 Tanah
Tanah
Purchase
Purchaseprice
price
Sales Pajak
SalestaxesPajakReal
taxes Realestate
estate
Permits Pembongkaran
Permitsfrom governmentbangunan
government
Pembongkaran
from bangunanyg
ygtidak
tidak
agencies digunakan
agencies digunakan
Brokers Perataan
Perataantanah
Brokerscommissions
tanah
commissions
Title feesPengaspalan/paving
Titlefees Pengaspalan/pavingyg
ygmembatasi
membatasi
tanah
tanah
Surveying fees
Surveying fees
Bangunan
Bangunan
Jasa Arsitek
Jasa Insinyur
Biaya asuransi selama
konstruksi
Bunga pinjaman unt
biaya konstruksi
Jalan sekitar bangunan
Bangunan
Bangunan

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

Pohon & Rerumputan

Pagar
Area Parkir
Penerangan halaman
Pengaspalan area parkir
Mesin
Mesin dan
dan Peralatan
Peralatan

Pajak Penjualan
Biaya angkut
Pemasanagan
Perbaikan (Pembelian peralatan bekas)
Mesin
Mesin dan
dan Peralatan
Peralatan
Asuransi pengangkutan
Perakitan
Modifikasi Penggunaan
Pengujian sebelum
penggunaan
Perijinan
Tidak
Tidak termasuk
termasuk HPo
HPo Aktiva
Aktiva tetap:
tetap:
Kerusakan akibat kekerasan
Kesalahan Pemasangan
Pencurian yg tidak diasuransikan
Kerusakan selama bongkar pasang
Denda perijinan
Biaya penyelenggaran bisnis
di lokasi baru atau kelompok
pelanggan baru (termasuk
biaya pelatihan staf);
Biaya administrasi dan
overhead umum lainnya
Biaya pembukaan fasilitas
Pencatatan
 Karakteristik
Karakteristik Depreciation
Depreciation
Semua
Semua fixed
fixed assets
assets kecuali
kecuali land
land kapasitasnya
kapasitasnya
akan
akan berkurang
berkurang dalam
dalam memberikan
memberikan manfaat.
manfaat.
Berkurangnya
Berkurangnya manfaat
manfaat atau
atau kapasitas
kapasitas produksi
produksi
diakui
diakui sbg
sbg Depreciation
Depreciation Expense.
Expense.
Penyusutan
Penyusutan fisik
fisik terjadi
terjadi karena
karena kerusakan,
kerusakan, keausan
keausan
akibat
akibat penggunaan
penggunaan dan dan pengaruh
pengaruh cuaca.
cuaca.
Penyusutan
Penyusutan fungsional
fungsional terjadi
terjadi jika
jika akt
akt tetap
tetap tidak
tidak
mampu
mampu lagi
lagi menyediakan
menyediakan manfaat
manfaat sbgmn
sbgmn yg yg
diharapkan,
diharapkan, mis:
mis: personal
personal computer.
computer.
Depresiasi
Depresiasi
 Faktor-faktor
Faktor-faktor Depresiasi
Depresiasi

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

Useful Life

Periodic Depreciation
Expense
 Use
Use of
of Depreciation
Depreciation Methods
Methods

Other Units-of-Production
Declining-
Balance

Straight-Line

Source: Accounting Trends & Techniques, 56th. ed., American Institute of

Certified Public Accountants, New York, 2002.
 Contoh
Contoh
Original
Original Cost.......
Cost....... $24,000
$24,000
Estimated
Estimated Life
Life inin years..
years.. 55 years
years
Estimated
Estimated Life
Life inin hours..
hours.. 10,000
10,000
Estimated
Estimated Residual
Residual Value...
Value... $2,000
$2,000
 Straight-Line
Straight-Line Method
Method

HPo/Cost Estimasi Nilai Sisa

Estimasi Umur
= Annual depreciation/
depresiasi tahunan
 Straight-Line
Straight-Line Method
Method

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

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

$4,400
= 18.3%
$24,000
Straight-Line
Straight-Line Method
Method
The
The straight-line
straight-line method
method banyak
banyak
digunakan
digunakan perusahaan
perusahaan karena
karena sederhana
sederhana
dan
dan memberikan
memberikan alasan
alasan yang
yang rasional
rasional
dalam
dalam mentransfer
mentransfer cost
cost ke
ke beban
beban periodik
periodik
jika
jika asset
asset yg
yg digunakan
digunakan memberikan
memberikan
manfaat
manfaat yg
yg sama
sama
 Straight-Line
Straight-Line Method
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 2,000

Cost ($24,000) Residual Value ($2,000) Annual

= Depreciation
Estimated Useful Life (5 years) Expense ($4,400)
Units-of-Production
Units-of-Production Method
Method

Cost estimated residual value

Estimated life in units, hours, etc.
= Depreciation per unit, hour, etc.
 Units-of-Production
Units-of-Production Method
Method

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

Step
Step 11

Ignoring residual value,

determine the straight-line rate
$24,000 $2,000
= $4,800
5 years
$4,800
= 20%
$24,000
Declining-Balance
Declining-Balance Method
Method
Theres
Theres aa shortcut.
shortcut. Simply
Simply
divide
divide one
one byby the
the number
number ofof
years
years (1
(1 55 == .20).
.20).
 Declining-Balance
Declining-Balance Method
Method

Step
Step 22

Double the straight-line rate.

.20 x 2 = .40
For
For the
the first
first year,
year, the
the cost
cost of
of the
the asset
asset isis
multiplied
multiplied by
by 40
40 percent.
percent. After
After the
the first
first year,
year,
the
the declining
declining book
book value
value of
of the
the asset
asset isis
multiplied
multiplied 40 40 percent.
percent.
Declining-Balance
Declining-Balance Method
Method

Step
Step 33

Build a table.
 Declining-Balance
Declining-Balance Method
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
$24,000 xx .40
.40
 Declining-Balance
Declining-Balance Method
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
Declining-Balance Method
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
$14,400 xx .40
.40
 Declining-Balance
Declining-Balance Method
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
Declining-Balance Method
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
Declining-Balance Method
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
Declining-Balance Method
Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 STOP!
$24,000
STOP! 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
Declining-Balance Method
Method
Book
UntukValue
th ke 5, diperoleh nilaiAccum.
buku $1,866.
Untuk
Beginning
th ke 5, diperoleh
Annual
nilai buku
Deprec.
$1,866.
Book Value
Sedang sebelumnya
SedangRatesebelumnya diperkirakan nilai
Year of Year Deprec.diperkirakan
Year-End nilaiYear-End
bukunya
bukunya $2,000,
$2,000, maka
maka dilakukan
dilakukan
1 $24,000 40% $9,600 $9,600 $14,400
modifikasi.
2 14,400 40% modifikasi.
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
Declining-Balance Method
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
$3,110 $2,000
$2,000
 Declining-Balance
Declining-Balance Method
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
Comparing Straight-Line
Straight-Line With
With the
the
Declining-Balance
Declining-Balance Method
Method
Straight-Line Declining-Balance
5,000 Method Method
Depreciation ($)

4,000

3,000

2,000

1,000

0
1 2 3 4 1 2 3 4
Life (years) Life (years)
 Revising
Depreciation
Estimates
Revisi
Revisi Estimasi
Estimasi Depresiasi
Depresiasi

Annual
Sebuah
Sebuah mesin
mesin dibeli
dibeli Depreciation
$130,000,
$130,000, semula
semula $130,000 $10,000
diestimasikan
diestimasikan manfaatnya
manfaatnya 30 30 30 years
th
th dgn
dgn nilai
nilai sisa
sisa $10,000.
$10,000.
Setelah
Setelah disusutkan
disusutkan 1010 th dgn $4,000 per year
th dgn
the
the straight-line
straight-line method.
method.
Revising
Revising Depreciation
Depreciation Estimates
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
Before revising
revising 4,000
40,000
 Revising
Revising Depreciation
Depreciation Estimates
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