ACCOUNTING FOR LEASE

Leasing : penyerahan hak untuk menggunakan aktiva yang diberikan oleh Pihak LESSOR
kepada Pihak LEASSEE selama jangka waktu tertentu dengan Minimum Lease Payment yang
ditetapkan pada tingkat bunga tertentu.
Ada 2 tipe Leasing :
1. Operating Lease (Lease Operasi) : perjanjian sewa menyewa biasa, tanpa dikenakan
bunga. Pembayaran sewa dicatat sbg Rent Revenue oleh Lessor dan sbg Rent
Expense oleh Lessee
2. Finance Lease (Lease Pendanaan) : perjanjian sewa guna usaha dimana lessee
mengkapitalisir aktiva yg dilease (mencatat aktiva yg dilease sbg aktiva). Leasing
disebut finance lease apabila memenuhi minimal salah satu dari 4 kriteria berikut :
a. Perjanjian lease memungkinkan adanya transfer pemilikan aktiva dr Lessor kpd
Leassee
b. Perjanjian lease memuat penetapan Bargain Purchase Option (hak pembelian aktiva
dengan harga murah) yg dpt dimanfaatkan pd akhir masa lease
c. Present value dr Minimum Lease Payment 90% fair market value aktiva yg
dileasekan
d. Masa lease 75% usia manfaat aktiva yg dileasekan.

DIRECT FINANCING LEASE

LEASE AKTIVA TANPA NILAI RESIDU
Misalnya pada tg. 1 Januari 2007 PT. SERUNAI membeli komputer dengan harga perolehan
Rp 5 juta, yang diperkirakan mempunyai masa manfaat 4 tahun, tanpa nilai residu dan
disusutkan dengan metode Straight-Line. Komputer tsb dileasekan kepada PT. OASE dengan
perjanjian :

Masa lease 4 th, tak dpt dibatalkan

Lease/rental payment sebesar Rp 1.433.980,- plus executory cost Rp 100.000,- per th
dibayar di muka mulai 1 Januari 2007
Incremental interest rate Perusahaan Lessee 12%, sedang return on investment
Perusahaan Lessor 10% diketahui oleh Perusahaan Lessee.

Maka :

Dari Sisi PT. OASE (LESSEE) :

Penentuan Nilai Yang Dikapitalisir dan Dicatat Sebagai Aktiva :
PVn =

PVn

R X (PVAF Table V, n, i) =

1- 1/(1 + i)n-1
R x + 1
i

1- 1/(1,10)4-1
= R x + 1
0,10
= Rp 1.433.980,- x 3,4868 = Rp 5.000.000

PT. OASE
SCHEDULE OF LEASE AMORTIZATION
DATE
ANNUAL
INTEREST
REDUCTION
LEASE
EXPENSE
OF LEASE
PAYMENT
LIABILITY
(1)
(2)
(3)
10% x (4)
(1) (2)
01/01/07
01/01/07
Rp 1.433.980
Rp 1.433.980
01/01/08
1.433.980
Rp 356.602
1.077.378
01/01/09
1.433.980
248.864
1.185.116
01/01/10
1.433.980
*130.353
1.303.526
* Pembulatan Rp 101

LEASE
LIABILITY
(4)
(4) (3)
Rp 5.000.000
3.566.020
2.488.642
1.303.526
0

Ayat Jurnal Pencatatannya :

2007
Jan 01

Des 31

2008
Jan 01

Des 31

2011

Leased Equipment under Finance Leases

Lease Liability
(Mencatat peralatan yang dilease dan hutang lease)

5.000.000
-

5.000.000

Executory Expense
Lease Liability
Cash
(Mencatat pembayaran lease payment I)

100.000
1.433.980
-

1.533.980

356.602
-

356.602

Depreciation Expense - Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tahun I = 5.000.000 / 4 thn =
1.250.000)

1.250.000
-

1.250.000

Executory Expense
Interest Payable
Lease Liability
Cash
(Mencatat pembayaran lease payment II)

100.000
356.602
1.077.378
-

1.533.980

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg 1/1
31/12/08)

248.864
-

248.864

Depreciation Expense - Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tahun II)
Dst Dst Dst

1.250.000
-

1.250.000

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg 1/1
31/12/07)

Jan 01

Akhir Masa Lease :

Misal : Komputer Dikembalikan
Accum. Depreciation Finance Leases
Leased Equipment under Finance Leases

5.000.000
-

5.000.000

6.000.000
5.000.000
-

5.000.000
5.000.000
1.000.000

Misal : Komputer Dibeli Rp 1 jt

Equipment
Accum. Depreciation Finance Leases
Leased Equipment under Finance Leases
Accum. Depreciation Equipment
Cash

Dari Sisi PT. SERUNAI (LESSOR) :

Penentuan Nilai Lease Payment (LP) :
FMV Komputer
PV Nilai Residu
Nilai yg akan ditutup dg Lease Payment
PVn =

R X (PVAF Table V, n, i) =

Rp 5.000.000
0
Rp 5.000.000
1- 1/(1 + i)n-1
R x + 1
i

1- 1/(1,10)4-1
PVn = R x + 1
0,10
Rp 5.000.000,- = R x 3.4868
R = Rp 5.000.000,-/ 3.4868 = Rp 1.433.980
PT. SERUNAI
SCHEDULE OF LEASE AMORTIZATION
DATE
ANNUAL
INTEREST
LEASE
LEASE
REVENUE
RECEIVABLE
PAYMENT
RECOVERY
(1)
(2)
(3)
10% x (4)
(1) (2)
01/01/07
01/01/07
Rp 1.433.980
Rp 1.433.980
01/01/08
1.433.980
Rp 356.602
1.077.378
01/01/09
1.433.980
248.864
1.185.116
01/01/10
1.433.980
*130.353
1.303.526
* Pembulatan Rp 101,-

LEASE
RECEIVABLE
(4)
(4) (3)
Rp 5.000.000
3.566.020
2.488.642
1.303.526
0

Ayat Jurnal Pencatatannya :

2007
Jan 01

Lease Receivable
Equipment

5.000.000
-

5.000.000

(Mencatat piutang lease)

Cash
Lease Receivable
Executory Expense Payable
(Mencatat penerimaan LP I)
Des 31

2008
Jan 01

Des 31

2011
Jan 01

Interest Receivable
Interest Revenue - Leases
(Mencatat accrued interest revenue tg 1/1
31/12/07)
Cash
Interest Receivable
Lease Receivable
Executory Expense Payable
(Mencatat penerimaan LP II)
Interest Receivable
Interest Revenue - Leases
(Mencatat accrued interest revenue tg 1/1
31/12/08)
Dst Dst Dst

1.533.980
-

1.433.980
100.000

356.602
-

356.602

1.533.980
-

356.602
1.077.378
100.000

248.864
-

248.864

1.000.000
-

1.000.000

Akhir Masa Lease :

Misalnya komputer terjual Rp 1 juta
Cash
Gain on Sale of Leased Equipment

LEASE AKTIVA DENGAN NILAI RESIDU

Misalnya pada tg. 1 Oktober 2006 PT. LOUBENA membeli mobil dengan cost Rp 60 jt, yg
dileasekan kepada Nn. NIMMIE dengan perjanjian :

Masa lease 5 th, tak dpt dibatalkan

Minimum lease payment Rp 13.456.000 plus executory cost Rp 1500.000 di bayar di
muka mulai tg. 1 Oktober 2006
Tingkat bunga disepakati 12%
Mobil ditaksir mempunyai masa manfaat 5 tahun, nilai residu Rp 10.000.000, disusutkan
dg metode Straight-Line

Maka :

Dr Sisi Nn. NIMMIE (LESSEE) :

Ada 2 kemungkinan : Lessee Menjamin Nilai Sisa / Tak Menjamin Nilai Sisa
Bila Menjamin Nilai Sisa (Guarranteed residual value)

PenentuanNilai Yang Dikapitalisir Sebagai Aktiva :

PV Minimum Lease Payment

= R x (PVAF Table V n, i)
1- 1/(1,12)5-1
PVn = R x + 1
0,12
= Rp 13.456.000,- x 4.0373

PV Nilai Sisa = A x (PVF Table II n, i)

PV = Rp 10.000.000 x 1/(1,12)5
= Rp 10.000.000 x 0.5674 =
Nilai Yg Dikapitalisir

Rp 54.326.000

5.674.000
Rp 60.000.000

Bila Tak Menjamin Nilai Sisa (Unguarranteed residual value)

Penentuan Nilai Yang Dikapitalisir Sebagai Aktiva :
PV Minimum Lease Payment = R x (PVAF Table V n, i)
PVn

DATE

01/10/06
01/10/06
01/10/07
01/10/08
01/10/09
01/10/10
01/10/11

DATE

1- 1/(1,12)5-1
= R x + 1
0,12
= Rp 13.456.000 x 4.0373 = Rp 54.326.000
Nn. NIMMIE
SCHEDULE OF LEASE AMORTIZATION
(GUARRANTEED RESIDUAL VALUE)
ANNUAL
INTEREST
REDUCTION
LEASE
EXPENSE
OF LEASE
PAYMENT
LIABILITY
(1)
(2) =12% x (4)
(3) = (1) (2)
Rp 13.456.000
Rp 13.456.000
13.456.000
Rp 5.585.280
7.870.720
13.456.000
4.640.794
8.815.206
13.456.000
3.582.969
9.873.031
13.456.000
2.398.205
11.057.795
10.000.000
1.072.752
8.927.248

Nn. NIMMIE
SCHEDULE OF LEASE AMORTIZATION
(UNGUARRANTEED RESIDUAL VALUE)
ANNUAL
INTEREST
REDUCTION
LEASE
EXPENSE
OF LEASE
PAYMENT
LIABILITY
(1)
(2) = 12% x (4)
(3) = (1) (2)

LEASE
LIABILITY
(4) = (4) (3)
Rp 60.000.000
46.544.000
38.673.280
29.858.074
19.985.043
8.927.248
0

LEASE
LIABILITY
(4) = (4) (3)

01/10/06
01/10/06
01/10/07
01/10/08
01/10/09
01/10/10

Rp 13.456.000
13.456.000
13.456.000
13.456.000
13.456.000

Rp 4.904.400
3.878.208
2.728.873
1.442.519

Rp

13.456.000
8.551.600
9.577.792
10.727.127
12.013.481

Rp

54.326.000
40.870.000
32.318.400
22.740.608
12.013.481
0

JURNAL PENCATATANNYA :
GUARANTEED
RESIDUL VALUE
2006
Okt 01

UNGUARANTED
RESIDUL VALUE

Leased Authomobile under Finance Leases

Lease Liability
(Mencatat peralatan dilease & hutang lease)

60.000.000
-

60.000.000

54.326.000
-

54.326.000

Executory Expense
Lease Liability
Cash
(Mencatat pembayaran LP I)

1.500.000
13.456.000
-

14.956.000

1.500.000
13.456.000
-

14.956.000

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg. 1/10 31/12/06)

*1.396.320
-

1.396.320

**1.226.100
-

1.226.100

*2.500.000
-

2.500.000

**2.716.300
-

2.716.300

Interest Payable
Interest Expense
(Mencatat reversing entry accrued int. exp.)

1.396.320
-

1.396.320

1.226.100
-

1.226.100

Ok 01

Executory Expense
Interest Expense
Lease Liability
Cash
(Mencatat pembayaran LP II)

1.500.000
5.585.280
7.870.720
-

14.956.000

1.500.000
4.904.400
8.551.600
-

14.956.000

Des 31

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg. 1/10 31/12/07)

*1.160.198
-

1.160.198

**969.552
-

969.552

10.000.000
-

10.000.000

10.865.200
-

10.865.200

Des 31

* 3/12 x 5.585.280 = 1.396.320

** 3/12 x 4.904.400 = 1.226.100

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tg. 1/10 - 31/12/06)
* 3/12 x 10 juta = 2.500.000)
Depr/th = (60 jt 5 jt)/5 th = 10.000.000
** 3/12 x 10.865.200 = 2.716.300)
Depr/th = 54.326.000/5 th = 10.865.200

2007
Jan 01

* 3/12 x 4.640.794 = 1.160.198

** 3/12 x 3.878.208 =969.552

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases

(Mencatat depresiasi tg 1/1 31/12/07)

Dst Dst Dst
01 OKTOBER 2011 : AKHIR MASA LEASE

Ayat Jurnal - Bila Menjamin Nilai Sisa (Guarranteed Residual Value)

Okt 01

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tg 1/1 1/10/11 = 9/12 x 10
juta = 7.500.000)

7.500.000

1.072.752
8.927.248
50.000.000
-

60.000.000

2.000.000
1.072.752
8.927.248
50.000.000
-

60.000.000
2.000.000

Misal : Fair Value (FV) Nilai Residu Rp 10

juta
(= Taksiran)

Interest Expense
Lease Liability
Accum. Depreciation Finance Leases
Leased Authomobile under Finance Leases

7.500.000
-

Misal : FMV Nilai Residu Rp 8 juta (<

Taksiran)
Lessee membayar Rp 2 juta

Loss on Finance Leases

Interest Expense
Obligation Under Capital Lease
Accumulated Depr.- Leased Authomobile
Leased Authomobile under Finance Leases
Cash

Bila Tak Menjamin Nilai Sisa (Unguarranteed Residual Value) :

Okt 01

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tg 1/1 1/10/11 = 9/12 x
10.865.200 = 7.500.000)

8.148.900
-

8.148.900

54.326.000
-

54.326.000

Misal : Mobil Dikembalikan

Accum. Depreciation Finance Leases
Leased Authomobile under Finance Leases
Misal : Komputer Dibeli Rp 1 jt
Equipment
Accum. Depreciation Finance Leases
Leased Authomobile under Finance Leases
Accum. Depreciation Authomobile
Cash

63.326.000
54.326.000
- 54.326.000
- 54.326.000
9.000.000

Dr Sisi PT. LOUBENA (LESSOR) :

Penentuan minimum lease payment :
FMV Mobil
PV Nilai Residu : PV = A x (PVF Table II, n, i)
PV = 10 jt x 1/(1,12)5 = 10 jt x 0.5674
=
Nilai yg akan ditutup dg LP

Rp 60.000.00
(-) 5.674.000
Rp 54.326.000

1- 1/(1,12)5-1
PVn =
R x + 1
0,12
Rp 54.326.000,- = R x 4.0373
R = Rp 54.326.000/ 4.0373 = Rp 13.456.000
PT. LOUBENA
SCHEDULE OF LEASE AMORTIZATION
DATE
ANNUAL
INTEREST
LEASE
LEASE
REVENUE
RECEIVABLE
PAYMENT
RECOVERY
(1)
(2)
(3)
12% x (4)
(1) (2)
01/10/06
01/10/06 Rp 13.456.000
Rp 13.456.000
01/10/07
13.456.000 Rp 5.585.280
7.870.720
01/10/08
13.456.000
4.640.794
8.815.206
01/10/09
13.456.000
3.582.969
9.873.031
01/10/10
13.456.000
2.398.205
11.057.795
01/10/11
10.000.000
*1.072.752
8.927.248
*Pembulatan Rp 1.482,-

LEASE
RECEIVABLE
(4)
(4) (3)
Rp 60.000.000
46.544.000
38.673.280
29.858.074
19.985.043
8.927.248
0

Ayat Jurnal Pencatatannya :

2006
Okt 01

Des 31

2007
Jan 01

Okt 01

Lease Receivable
Authomobile
(Mencatat piutang lease)

60.000.000
-

60.000.000

Cash
Lease Receivable
Executory Expense Payable
(Mencatat penerimaan LP I)

14.956.000
-

13.456.000
1.500.000

Interest Receivable
Interest Revenue
(Mencatat accrued interest revenue tg. 1/1031/12/06
= 3/12 x 5.585.280 = 1.396.320)

1.396.320
-

1.396.320

Interest Revenue
Interest Receivable
(Reversing entry unt accrued interest revenue)

1.396.320
-

1.396.320

14.956.000

Cash

Interest Revenue
Lease Receivable
Executory Expense Payable
(Mencatat penerimaan LP II)
Des 31

2011
Okt 01

Interest Revenue
Interest Receivable
(Mencatat accrued interest revenue tg. 1/1031/12/07
= 3/12 x x 4.640.794 = 1.160.198)
Dst Dst Dst
Akhir Masa Lease :
Misal : FMV Nilai Residu Rp 10 jt (= Taksiran)
Cash
Interest Revenue
Lease Receivable

5.585.280
7.870.720
1.500.000

1.160.198
-

1.160.198

10.000.000
-

1.072.752
8.927.248

2.000.000
8.000.000
-

1.072.752
8.927.248

10.000.000
-

1.072.752
8.927.248

Misal : FMV Nilai Residu Rp 8 jt (< Taksiran)

& Nilai Sisa Tak Dijamin Lessee
Loss on Finance Leases
Cash
Interest Revenue
Lease Receivable
Misal : FMV Nilai Residu Rp 8 jt (< Taksiran)
& Nilai Sisa Dijamin Lessee
Lessee membayar Rp 2 juta
Cash
Interest Revenue
Lease Receivable

SALES - TYPE LEASES (LESSOR)

Perbedaan direct-financing lease dg sales-type lease adalah laba (rugi) kotor pabrik/dealer.
Pada direct-financing lease, lessee hanya mendapatkan pendapatan bunga saja, sedang pada
sales-type lease maka lessee mendapatkan laba (rugi) kotor pabrik/dealer dan pendapatan
bunga.
Pada sales-type lease, lessor mencatat harga jual (sales price) aktiva, harga pokok penjualan
(cost of goods sold) dan pengurangan persediaan (inventory) terkait dan piutang lease (lease
receivable).
Istilah2 pada sales-type lease :
Lease Receivable (disebut sbg Net Investment) = PV Lease Payment + PV Residual
Value
Sales Price of asset = PV lease payment
Cost of Goods Sold = cost aktiva bagi lessor, yg lebih kecil dari nilai residu tak dijamin
Ilustrasi :

Pd tg. 1/1/2006 PT. RAHYUTAMI membeli komputer dari dealer dg cost Rp 8.500.000, yg
ditaksir mempunyai masa manfaat 5 tahun, nilai residu Rp 500.000 (dijamin atau tak
dijamin), harga jual Rp 10.000.000 dan dileasekan kpd Tn. ARIEF dg tingkat bunga 10% dan
executory expense Rp 200.000.
Penentuan minimum lease payment :
Fair value komputer
PV Nilai Residu : PV = A x (PVF Table II, n, i)
PV = 0,50 jt x 1/(1,10)5 = 0,50 jt x 0,62092 =
Nilai yg akan ditutup dg LP

Rp 10.000.00
(-) 310.460
Rp 9.689.540

1- 1/(1,10)5-1
PVn =
R x + 1
0,10
Rp 9.689.550 = R x 4,16986
R = Rp 9.689.550 / 4,16986 = Rp 2.323.709

DATE

01/01/06
01/01/06
01/01/07
01/01/08
01/01/09
01/01/10
01/01/11

PT. RAHYUTAMI
SCHEDULE OF LEASE AMORTIZATION
(GUARANTEED OR UNGUARANTED RESIDUL VALUE)
ANNUAL
INTEREST
LEASE
LEASE
LEASE
REVENUE
RECEIVABLE
RECEIVABLE
PAYMENT
RECOVERY
(1)
(2)
(3)
(4)
10% x (4)
(1) (2)
(4) (3)
Rp 10.000.000
Rp 2.323.709
Rp 2.323.709
7.676.291
2.323.709
Rp 767.629
1.556.080
6.120.211
2.323.709
612.021
1.711.688
4.408.523
2.323.709
440.852
1.882.857
2.525.666
2.323.709
252.567
2.071.142
454.524
500.000
*45.476
454.524
0

*Pembulatan Rp 24

Lease receivable
Sales price (a)
Cost of goods sold (b)
Gross profit = (a) (b)

SALES TYPE LEASE

GUARANTEED
UNGUARANTED RESIDUL
RESIDUL VALUE
VALUE
= (2.323.709 x 4,16986) + (500.000 = (2.323.709 x 4,16986) + (500.000
x 0,62092) = Rp 10.000.000
x 0,62092) = Rp 10.000.000
Rp 10.000.000
Rp 10.000.000 (500.000 x
0,62092) = Rp 9.689.540
Rp 8.500.000
Rp 8.500.000 (500.000 x 0,62092)
= Rp 8.189.540
Rp 1.500.000
Rp 1.500.000

JURNAL PENCATATANNYA :
GUARANTEED
RESIDUL VALUE
2006
Jan 01

Cost of Goods Sold

Lease Receivable
Sales Revenue

8.500.000
10.000.000
-

10.000.000

UNGUARANTED
RESIDUL VALUE
8.189.540
10.000.000
-

9.689.540

Inventory
Cash
Lease Receivable
Executory Expense Payable
Des 31
2007
Jan 01

Des 31

Interest Receivable
Interest Revenue
Cash
Interest Receivable
Lease Receivable
Executory Expense Payable
Interest Receivable
Interest Revenue
Dst

2011
Jan 01

dst

8.500.000

8.500.000

2.523.709
-

2.323.709
200.000

2.523.709
-

2.323.709
200.000

767.629
-

767.629

767.629
-

767.629

2.523.709
-

767.629
1.556.080
200.000

2.523.709
-

767.629
1.556.080
200.000

612.021
-

612.021

612.021
-

612.021

300.000
200.000
-

45.476
454.524

300.000
200.000
-

45.476
454.524

dst

Akhir Masa Lease :

Misal : FMV Nilai Residu Rp
300.000 (< Taksiran)
Inventory
Cash
Loss on Finance lease
Interest Revenue
Lease Receivable

LEASE DENGAN BARGAIN PURCHASE OPTION (BPO)

Pd tg. 1/6/2006 PT. ANITA PUJI membeli 5 unit komputer dg total cost Rp 35.000.000, yg
dileasekan kpd Tn. ERWIN dg perjanjian :
Masa lease 5 th, tak dpt dibatalkan
Minimum lease payment Rp 7.723.430 plus executory cost Rp 330.000 di bayar di muka
mulai tg. 1/6/2006
Ditetapkan bargain purchase option sebesar Rp 4.500.000 yg dpt digunakan pd akhir
masa lease
Tingkat bunga disepakati 10%
Komputer ditaksir mempunyai masa manfaat 6 th, tanpa nilai residu, disusutkan dg
metode Straight-Line
Maka :

Dr Sisi PT. ANITA PUJI (LESSOR) :

Penentuan minimum lease payment :
FMV Komputer =
PV Bargain Purchase Option:
PV = A x (PVF Table II, n, i)
PV = 4,5 juta x 1/(1,10)5 = 4,5 juta x 0.6209 =

Rp 35.000.000
(-) 2.794.050

Nilai yg akan ditutup dg LP

Rp 32.205.950

1- 1/(1,10)5-1
PVn =
R x + 1
0,10
Rp 32.205.950 = R x 4.1699
R = Rp 32.205.950 : 4.1699 = Rp 7.723.430

PT. ANITA PUJI

DATE

01/06/06
01/06/06
01/06/07
01/06/08
01/06/09
01/06/10
01/06/11

SCHEDULE OF LEASE AMORTIZATION

ANNUAL
INTEREST
LEASE
LEASE
REVENUE
RECEIVABLE
PAYMENT
RECOVERY
(1)
(2) = 10% x (4)
(3) = (1) (2)
Rp 7.723.430
Rp 7.723.430
7.723.430 Rp 2.727.657
4.995.773
7.723.430
2.228.080
5.495.350
7.723.430
1.678.545
6.044.885
7.723.430
1.074.056
6.649.374
4.500.000
408.812
4.091.188

LEASE
RECEIVABLE
(4) = (4) (3)
Rp 35.000.000
27.276.570
22.280.797
16.785.447
10.740.562
4.091.188
0

Ayat Jurnalnya : SAMA DG LEASE AKTIVA DG NILAI RESIDU

Dr Sisi Tn. ERWIN (LESSEE) :

Penentuan nilai yg dikapitalisir sbg aktiva :

PV Minimum Lease Payment = R x (PVAF Table V 5,10%)

1- 1/(1,10) 5-1
PVn
= R x + 1
0,10
= Rp 7.723.430 x 4.1699 =
Rp 32.205.931

PV BPO = A x (PVF Table II 5,10%)

PV
= Rp 4.500.000 x 1/(1,10)5
= Rp 4.500.000,- x 0.6209 =
Nilai Yg Dikapitalisir

DATE

01/06/06
01/06/06
01/06/07
01/06/08
01/06/09
01/06/10

2.794.050
Rp 35.000.000

SCHEDULE OF LEASE AMORTIZATION

ANNUAL
INTEREST
REDUCTION
LEASE
EXPENSE
OF LEASE
PAYMENT
LIABILITY
(1)
(2) = 10% x (4) (3) = (1) (2)
Rp 7.723.430
- Rp 7.723.430
7.723.430 Rp 2.727.657
4.995.773
7.723.430
2.228.080
5.495.350
7.723.430
1.678.545
6.044.885
7.723.430
1.074.056
6.649.374

LEASE
LIABILITY
(4) = (4) (3)
Rp 35.000.000
27.276.570
22.280.797
16.785.447
10.740.562
4.091.188

01/06/11

4.500.000

408.812*

4.091.188

Ayat Jurnalnya :
2006
Jun 01

35.000.000
-

35.000.000

Executory Expense
Lease Liability
Cash
(Mencatat pembayaran LP I)

330.000
7.723.430
-

8.053.430

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg.1/6 - 31/12/06
= 7/12 x 2.727.657 = 1.591.133)

1.591.133
-

1.591.133

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases
(Mencatat tg 1/6 - 31/12/04 = 7/12 X 5.833.333* =
3.402.777) *Depreciation /tahun = 35 jt/6 th = 5.833.333

3.402.777
-

3.402.777

Interest Payable
Interest Expense
(Mencatat reversing entry)

1.591.133
-

1.591.133

Jun 01

Executory Expense
Interest Expense
Lease Liability
Cash
(Mencatat pembayaran LP II)

330.000
2.727.657
4.995.773
-

8.053.430

Des 31

Interest Expense
Interest Payable
(Mencatat accrued interest expense tg.1/6 - 31/12/07
= 7/12 x 2.228.080 = 1.299.713)

1.299.713
-

1.299.713

Depreciation Expense Finance Leases

Accum. Depreciation Finance Leases
(Mencatat depresiasi tg 1/1 31/12/05)
Dst Dst Dst

5.833.333
-

5.833.333

2.430.555
-

2.430.555

408.812

Des 31

2007
Jan 01

2011
Jun 01

Leased Equipment under Finance Leases

Lease Liability
(Mencatat peralatan yang dilease dan hutang lease)

Akhir Masa Lease :

Depreciation Expense Finance Leases
Accum. Depreciation Finance Leases
(Mencatat depresiasi tg. 1/1 1/6/11
= 5/12 x 5.833.333 = 2.430.555)
Misal : Bargain Purchase Option Digunakan :
Interest Expense

Lease Liability
Cash
Equipment
Accumulated Depr. Finance Leases
Leased Equipment under Finance Leases
Accum. Depreciation Equipment

4.091.188
-

4.500.000

35.000.000
29.166.667
-

35.000.000
29.166.667

1.333.333
408.812
4.091.188
29.166.667
-

35.000.000

Misal : Bargain Purchase Option Tidak Digunakan :

Loss on Capital Lease*
Interest Expense
Lease Liability
Accumulated Depr. Finance Leases
Leased Equipment under Finance Leases

*Perhitungan :
Book value = Cost equipment 35.000.000 Accum. depr 29.166.667 =
Bargain purchase option
Loss on Capital Lease

Rp 5.833.333
4.500.000
Rp 1.333.333