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E21-3

Journal
Tanggal
1/1/2012

Keterangan
Leased building (under capital lease)/ sewa guna usaha
- Lease liability / hutang sewa
Executory costs-property taxes / Biaya pengelolaan
Lease liability
- Cash
31/12/2012 Depreciation expense
- Accumulated depreciation- capital leases
(550.000 : 10 years = 55.000)
Interest expense
- Interest payable / hutang bunga
1/1/2013
Executory costs-property taxes
Interest payable
Lease liability
- Cash
31/12/2013 Depreciation expense
- Accumulated depreciation- capital leases
Interest expense
- Interest payable

Debet
$550.000

Kredit
550000

3.088
86.912
90.000
55.000
55.000
55.570,56
55.570,56
3.088
55.570,56
31.341,44
90.000
55.000
55.000
51.809,58
51.809,58

Skedul amortization lease


Tgl

Annual lease
payment /

Executory
costs

pembayaran sewa
tahunan

1/1/2012
1/1/2012
1/1/2013
1/1/2014

90.000
90.000
90.000

3.088
3.088
3.088

Interest on
liability (12%) /

Reduction of
lease liability /

Hutang bunga

Pengurang hutang sewa

55.570,56
51.809,58

86.912
31.341,44
35.102,42

Lease
liability
550.000
463.088
431.746,56
396.644,14

E21-14
Sage Company
Rent Expense
For the year ended December 31,2012
Monthly rental

$ 15.600

Lease period in 2012 (march- december)

x 10 months

Rent expense in 2012

156.000

Jurnal:
31/12/2012

Beban sewa

156.000
Beban sewa dibayar dimuka

156.000

Hooke Inc
Income or loss from lease before taxes
For the year ended December 31, 2012
Rental revenue (15.600 x 10 months)

156.000

Less expense:
-

Depreciation
Commissions
Total less expense

100.000*
6.250**
(106.250)

Income from lease before taxes

49.750

*depreciation = 1.200.000 : 10 years = 120.000/year


Depreciation in 2012 = 120.000 x 10/12 = 100.000
** commissions = 30.000 : 4 years = 7.500/year
Commissions in 2012 = 7.500 x 10/12 = 6.250

P21-1
a. Criteria
1. Pemindahan kepemilikan
2. Adanya opsi pembelian
3. Masa sewa => 75% dari masa manfaat

capital lease
tidak
tidak
Masa sewa : 7 tahun
Masa manfaat: 9 tahun
Ya
77,7%

Sifat/ jenis sewa untuk Jensen Corporation (lessee) adalah capital lease karena masa
sewa lebih besar dari masa manfaat yaitu 77,7%
Sifat/jenis sewa untuk Glaus Leasing Company (leasor) adalah capital lease karena
kolektibilitas pembayaran sewa cukup diprediksi dan tidak ada ketidakpastian
mengenai jumlah biaya yang masih harus dikeluarkan oleh Glaus Leasing Company
(leasor) dan masa sewa lebih besar dari 75% masa manfaat.
Nilai wajar (fair value) mesin $ 700.000 lebih tinggi dari harga perolehan (cost of
machinery) $ 525.000 maka tipe sewa ini adalah sales-type lease

b. Jumlah pembayaran sewa tahunan yang dibutuhkan


Pembayaran sewa tahunan = 700.000 (100.000 x 0,51316)*
5, 35526**
= 121.130
*present value of $1 at i=10%, n=7
**present value of an annuity due at i=10%, n=7

c. Nilai kini dari pembayaran sewa minimum


PV of annual payments
= 121.130 x 5, 23054* = 633.575
PV of guaranted residual value
= 100.000 x 0,48166**= 48.166
Nilai kini dari pembayaran sewa minimum
681.741
*present value of an annuity due at i=11%, n=7
**present value of $1 at i=11%, n=7
d. Jurnal yang dibuat Jensen Corporation (lessee) pada tahun 2012 dan 2013
Tanggal
1/1/2012

Keterangan
Leased machinery (under capital lease)
- Lease liability
Lease liability
- Cash
31/12/2012 Depreciation expense
- Accumulated depreciation- capital leases
{(681.741 -100.000) : 7 years = 83.106}
Interest expense
- Interest payable
1/1/2013
Interest payable
Lease liability
- Cash
31/12/2013 Depreciation expense
- Accumulated depreciation- capital leases
Interest expense
- Interest payable

Debet
$681.741

681.741
121.130
121.130
83.106
83.106
61.667
61.667
61.667
59.463
121.130
83.106
83.106
55.126
55.126

Skedul amortization lease


Tgl
1/1/2012
1/1/2012
1/1/2013
1/1/2014

Annual lease
payment
121.130
121.130
121.130

Interest on
liability (11%)
61.667
55.126

Reduction of
lease liability
121.130
59.463
66.004

Kredit

Lease
liability
681.741
560.611
501.148
435.144

e. Jurnal yang dibuat oleh Glaus Leasing Company (leasor) pada thn 2012&2013
Tgl
Keterangan
D
K
1/1/2012
Lease receivable
700.000
Cost of goods sold
525.000
- Sales
700.000
- Inventory
525.000
Cash
121.130
- Lease receivable
121.130
31/12/2012 Interest receivable
57.887
- Interest revenue
57.887
1/1/2013
Cash
121.130
- Interest receivable
57.887
- Lease receivable
63.243
31/12/2013 Interest receivable
51.563
- Interest revenue
51.563
Skedul amortization lease
Tgl
1/1/2012
1/1/2012
1/1/2013
1/1/2014

Annual lease Interest on receivable


Reduction of
Receipt
(11%)
lease receivable
121.130
121.130
121.130

57.887
51.563

121.130
63.243
69.567

Lease
receivable
700.000
578.870
515.627
446.060