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AKTIVA TETAP
HARTA BERWUJUD YANG DIPEROLEH
UNTUK DIGUNAKAN DALAM KEGIATAN
OPERASIONAL DAN DAPAT DIGUNAKAN
BERULANG-ULANG SERTA UMURNYA LEBIH
DARI SATU TAHUN
III-2
Characteristic
Characteristic of
of Fixed
Fixed Assets
Assets
Tangible
Tangible
Long-term
Long-term
owned
owned and
and used
used
Classifying
Classifying Costs
Costs
Yes No
Expense
Digunakan dalam
kegiatan Operasi?
Yes No
Useful Life
1 2 3 4 5
Periodic Depreciation
Expense
Use
Use of
of Depreciation
Depreciation Methods
Methods
Other Units-of-Production
5%
Declining- 4% 8%
Balance
83%
Straight-Line
Berdasarkan
Berdasarkanwaktu
waktu: :
Metode
MetodeGaris
Garislurus,
lurus,saldo
saldomenurun
menurun
ganda,
ganda,jumlah
jumlahangka-angka
angka-angkatahun
tahun
Berdasarkan
Berdasarkanpenggunaan
penggunaan: :
Metode
Metodeininput
put
Metode
Metodeoutput
output
III-20
Facts
Facts
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
$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 isis widely
widely usedused
by
by firms
firms because
because itit isis simple
simple andand itit
provides
provides aa reasonable
reasonable transfer
transfer of
of cost
cost to
to
periodic
periodic expenses
expenses ifif the
the asset
asset isis used
used
about
about the
the same
same from
from period
period to to period.
period.
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
Step
Step 11
100%
= 20%
5
Declining-Balance
Declining-Balance Method
Method
There’s
There’s 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
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
$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 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000
Desired
ending book
value
Comparing
Comparing Straight-Line
Straight-Line With
With the
the
Declining-Balance
Declining-Balance Method
Method
Straight-Line Declining-Balance
Method Method
5,000
Depreciation ($)
4,000
3,000
2,000
1,000
0 1 2 3 4 1 2 3 4
Life (years) Life (years)
Metode Jumlah angka-angka tahun
SUM OF THE YEARS DIGIT
Tahun penggunaan ke
3
(N + 1)
4 x N
2
5
(5 + 1)
x 5
15 2
Metode Jumlah angka-angka tahun
Tahun penggunaan ke
15
METODE JUMLAH ANGKA-
ANGKA TAHUN
Dibeli mesin dengan cost Rp16.000.000 tunai.
Mesin ditaksir dapat digunakan 5 tahun dengan
nilai residu Rp.1.000.000. Mesin dibeli 1 Januari
Th 2000
5/15 ( 16.000.000 - 1.000.000) = 5.000.000
Sisa
umur
awal
1
tahun
2 4/15 ( 16.000.000 - 1.000.000) = 4.000.000
= 5.000 x Rp.150
= Rp.750.000
Units-of-Production
Units-of-Production Method
Method
$24,000 – $2,000
10,000 Unit
= Depreciation perper
= $2.20 unit, hour, etc.
unit
Units-of-Production
Units-of-Production Method
Method
The
The units-of-production
units-of-production method
method isis
more
more appropriate
appropriate thanthan the
the straight-
straight-
line
line method
method whenwhen the
the amount
amount ofof
use
use of
of aa fixed
fixed asset
asset varies
varies from
from
year
year to
to year.
year.
Revising
Revising Depreciation
Depreciation Estimates
Estimates
AA machine
machine purchased
purchased forfor
$130,000 Annual
$130,000 was was originally
originally
estimated Depreciation
estimated to to have
have aa useful
useful
life
life of
of 30
30 years
years and
and aa $130,000 – $10,000
residual
residual value
value of
of $10,000.
$10,000. 30 years
The
The asset
asset has
has been
been $4,000 per year
depreciated
depreciated for for ten
ten years
years
using
using the
the straight-
straight-
line
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 4,000
Before revising
revising 40,000
Revising
Revising Depreciation
Depreciation Estimates
Estimates
During the eleventh year, it is estimated that the
remaining useful life is 25 years (rather than 20) and
that the revised estimated residual value is $5,000.
Expenditures
Expenditures made
made toto
acquire
acquire new
new plant
plant
assets
assets are
are known
known as
as
capital
capital expenditures.
expenditures.
Capital
Capital and
and Revenue
Revenue Expenditures
Expenditures
Expenditures
Expenditures to to repair
repair or
or
maintain
maintain plant
plant assets
assets that
that do
do
not
not extend
extend the
the life
life or
or enhance
enhance
the
the value
value are
are known
known as as
revenue
revenue expenditures.
expenditures.
Capital
Capital and
and Revenue
Revenue Expenditures
Expenditures
EXPENDITURE
Revenue
Increases Expenditure
Increases (Debit expense
operating useful life
efficiency or adds No 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
Capital and
and Revenue
Revenue Expenditures
Expenditures
LIABILITIES
CAPITAL
ASSETS OWNER’S
EXPENDITURES EQUITY
net income
1.1.Initial
Initialcost
cost
2.2.Additions
Additions EXPENSES REVENUES
3.3.Betterments
Betterments
4.4.Extraordinary
Extraordinary
repairs
repairs
Capital
Capital and
and Revenue
Revenue Expenditures
Expenditures
LIABILITIES
ASSETS OWNER’S
EQUITY
net income
Normal and
ordinary repairs
and maintenance
Accounting
Accounting for
for Fixed
Fixed Asset
Asset Disposals
Disposals
When fixed assets lose their usefulness they may be
disposed of in one of the following ways:
1. discarded,
2. sold, or
3. traded (exchanged) for similar assets.
Required entries will vary with type of disposition
and circumstances, but the following entries will
always be necessary:
An asset account must be credited to remove the asset
from the ledger, and the related Accumulated
Depreciation account must be debited to remove it’s
balance from the ledger.
Discarding
Discarding Fixed
Fixed Assets
Assets
A
A piece
piece of
of equipment
equipment
acquired
acquired atat aa cost
cost of
of
$25,000
$25,000 isis fully
fully
depreciation.
depreciation. On On
February
February 14, 14, the
the
equipment
equipment isis discarded.
discarded.
Discarding
Discarding Fixed
Fixed Assets
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
Natural Resources
Resources and
and
Depletion
Depletion
Depletion
Depletion isis the
the process
process of
of
transferring
transferring the
the cost
cost of
of natural
natural
resources
resources toto an
an expense
expense account.
account.
Natural
Natural Resources
Resources and
and Depletion
Depletion
A business paid
$400,000 for the
mining rights to a
mineral deposit
estimated at 1,000,000
tons of ore. The
depletion rate is $0.40
per ton ($400,000 ÷
1,000,000 tons).
Natural
Natural Resources
Resources and
and Depletion
Depletion
During the current year, 90,000 tons are
mined. The periodic depletion is
$36,000 (90,000 tons x $0.40).
Adjusting Entry
Dec. 31 Depletion Expense 36 000 00
Accumulated Depletion 36 000 00
Intangible Assets and Amortization
Amortization is the periodic cost expiration of intangible
assets which do not have physical attributes and are not
held for sale (patents, copyrights, and goodwill).
The
The End
End