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Komersial (GL

Beban Akumulasi
No.JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 16 500,000,000 500,000,000
2 Mesin 1-Jan-15 4,000,000,000 10 400,000,000 400,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000

12,600,000,000 1,020,000,000 1,020,000,000

Fiskal (GL)
Beban Akumulasi
No.JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 20 400,000,000 400,000,000
2 Mesin 1-Jan-15 4,000,000,000 16 250,000,000 250,000,000
3 Mobil 1-Jan-15 600,000,000 8 75,000,000 75,000,000

12,600,000,000 725,000,000 725,000,000

Jumlah Koreksi Fiskal 295,000,000


Komersial (GL)
Net Book Beban Akumulasi Net Book Beban Akumulasi
Value Penyusutan Penyusutan Value Penyusutan Penyusutan
2015 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b) (j)=(g)+(i)
7,500,000,000 500,000,000 1,000,000,000 7,000,000,000 500,000,000 1,500,000,000
3,600,000,000 400,000,000 800,000,000 3,200,000,000 400,000,000 1,200,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000 360,000,000

11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000 3,060,000,000

Fiskal (GL)
Net Book Beban Akumulasi Net Book Beban Akumulasi
Value Penyusutan Penyusutan Value Penyusutan Penyusutan
2015 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b) (j)=(g)+(i)
7,600,000,000 400,000,000 800,000,000 7,200,000,000 400,000,000 1,200,000,000
3,750,000,000 250,000,000 500,000,000 3,500,000,000 250,000,000 750,000,000
525,000,000 75,000,000 150,000,000 450,000,000 75,000,000 225,000,000

11,875,000,000 725,000,000 1,450,000,000 11,150,000,000 725,000,000 2,175,000,000

295,000,000 295,000,000
Net Book
Value
2017
(k)=(a)-(j)
6,500,000,000
2,800,000,000
240,000,000

9,540,000,000

Net Book
Value
2017
(k)=(a)-(j)
6,800,000,000
3,250,000,000
375,000,000

10,425,000,000
Komers
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 8,000,000,000 16 500,000,000 500,000,000
2 Mesin 1-Jan-15 4,000,000,000 10 400,000,000 400,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000

12,600,000,000 1,020,000,000 1,020,000,000

Fiska
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 8,000,000,000 20 400,000,000 400,000,000
2 Mesin 1-Jan-15 4,000,000,000 16 500,000,000 500,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000

12,600,000,000 1,050,000,000 1,050,000,000

Jumlah Koreksi Fiskal (30,000,000)


Komersial (GL)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
7,500,000,000 500,000,000 1,000,000,000 7,000,000,000 500,000,000
3,600,000,000 400,000,000 800,000,000 3,200,000,000 400,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000

11,580,000,000 1,020,000,000 2,040,000,000 10,560,000,000 1,020,000,000

Fiskal (SM)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
7,600,000,000 400,000,000 800,000,000 7,200,000,000 400,000,000
3,500,000,000 437,500,000 937,500,000 3,062,500,000 382,812,500
450,000,000 112,500,000 262,500,000 337,500,000 84,375,000

11,550,000,000 950,000,000 2,000,000,000 10,600,000,000 867,187,500

70,000,000 152,812,500
Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
1,500,000,000 6,500,000,000
1,200,000,000 2,800,000,000
360,000,000 240,000,000

3,060,000,000 9,540,000,000

Akumulasi Net Book


Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
12,5%/25%
1,200,000,000 6,800,000,000
1,320,312,500 2,679,687,500
346,875,000 253,125,000

2,867,187,500 9,732,812,500
Komers
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000

10,600,000,000 1,195,000,000 1,195,000,000

Fiska
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000

10,600,000,000 1,190,000,000 1,190,000,000

Jumlah Koreksi Fiskal 5,000,000


Komersial (GL)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
2,625,000,000 175,000,000 350,000,000 2,450,000,000 175,000,000
6,300,000,000 900,000,000 1,800,000,000 5,400,000,000 900,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000

9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000

Fiskal (SM)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
2,660,000,000 140,000,000 280,000,000 2,520,000,000 140,000,000
6,300,000,000 787,500,000 1,687,500,000 5,512,500,000 689,062,500
450,000,000 112,500,000 262,500,000 337,500,000 84,375,000

9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 913,437,500

155,000,000 281,562,500
Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
525,000,000 2,275,000,000
2,700,000,000 4,500,000,000
360,000,000 240,000,000

3,585,000,000 7,015,000,000

Akumulasi Net Book


Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
12,5%/25%
420,000,000 2,380,000,000
2,376,562,500 4,823,437,500
346,875,000 253,125,000

3,143,437,500 7,456,562,500
Kom
Beban
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000

10,600,000,000 1,195,000,000

F
Beban
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000

10,600,000,000 1,190,000,000
Komersial (GL)
Akumulasi Net Book Beban Akumulasi Net Book
Penyusutan Value Penyusutan Penyusutan Value
2015 2016
(d)=0+(c) (e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g)
175,000,000 2,625,000,000 175,000,000 350,000,000 2,450,000,000
900,000,000 6,300,000,000 900,000,000 1,800,000,000 5,400,000,000
120,000,000 480,000,000 120,000,000 240,000,000 360,000,000

1,195,000,000 9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000

Fiskal (SM)
Akumulasi Net Book Beban Akumulasi Net Book
Penyusutan Value Penyusutan Penyusutan Value
2015 2016
(d)=0+(c) (e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g)
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
140,000,000 2,660,000,000 140,000,000 280,000,000 2,520,000,000
900,000,000 6,300,000,000 787,500,000 1,687,500,000 5,512,500,000
150,000,000 450,000,000 112,500,000 262,500,000 337,500,000

1,190,000,000 9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000


Beban Akumulasi Net Book
Penyusutan Penyusutan Value
2017
(i)=(a)/(b) (j)=(g)+(i) (k)=(a)-(j)
175,000,000 525,000,000 2,275,000,000
900,000,000 2,700,000,000 4,500,000,000
120,000,000 360,000,000 240,000,000

1,195,000,000 3,585,000,000 7,015,000,000

Beban Akumulasi Net Book Nilai Selisih


Penyusutan Penyusutan Value Hasil Penilaian
30-Sep-17 Revaluasi Kembali
(i)=(a)/(b) (j)=(g)+(i) (k)=(a)-(j) (l) (m)=(l)-(k)
(i)=((h) x 12,5%/25%
105,000,000 385,000,000 2,415,000,000 2,500,000,000 85,000,000
516,796,875 2,204,296,875 4,995,703,125 6,000,000,000 1,004,296,875
63,281,250 325,781,250 274,218,750 350,000,000 75,781,250

685,078,125 2,915,078,125 7,684,921,875 8,850,000,000 1,165,078,125


Beban Total
Penyusutan Penyusutan
Setelah Revaluasi 2017
(n)=(l)/207x3bln (o)=(i)+(n)
(n)=(l)x12,5%/25% x3/12
36,231,884 141,231,884
187,500,000 704,296,875
21,875,000 85,156,250

245,606,884 930,685,009
Komers
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
1 Bangunan 1-Jan-15 2,800,000,000 16 175,000,000 175,000,000
2 Mesin 1-Jan-15 7,200,000,000 8 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 5 120,000,000 120,000,000

10,600,000,000 1,195,000,000 1,195,000,000

Fiska
Beban Akumulasi
No. JENIS ASET TETAP TANGGAL HARGA MASA Penyusutan Penyusutan
PEROLEHAN PEROLEHAN MANFAAT 2015
(a) (b) ( c ) = (a)/(b) (d)=0+(c)
( c) = (a) x 12,5%/25%
1 Bangunan 1-Jan-15 2,800,000,000 20 140,000,000 140,000,000
2 Mesin 1-Jan-15 7,200,000,000 16 900,000,000 900,000,000
3 Mobil 1-Jan-15 600,000,000 8 150,000,000 150,000,000

10,600,000,000 1,190,000,000 1,190,000,000


Komersial (GL)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 2017
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
2,625,000,000 175,000,000 350,000,000 2,450,000,000 175,000,000
6,300,000,000 900,000,000 1,800,000,000 5,400,000,000 900,000,000
480,000,000 120,000,000 240,000,000 360,000,000 120,000,000

9,405,000,000 1,195,000,000 2,390,000,000 8,210,000,000 1,195,000,000

Fiskal (SM)
Net Book Beban Akumulasi Net Book Beban
Value Penyusutan Penyusutan Value Penyusutan
15 2016 30-Sep-17
(e)=(a)-(d) (f) = (a)/(b) (g)=(d)+(f) (h)=(a)-(g) (i)=(a)/(b)
(f)= (e)x12,5%/25% (i)=((h) x 12,5%/25%
2,660,000,000 140,000,000 280,000,000 2,520,000,000 105,000,000
6,300,000,000 787,500,000 1,687,500,000 5,512,500,000 516,796,875
450,000,000 112,500,000 262,500,000 337,500,000 63,281,250

9,410,000,000 1,040,000,000 2,230,000,000 8,370,000,000 685,078,125


Akumulasi Net Book
Penyusutan Value
2017
(j)=(g)+(i) (k)=(a)-(j)
525,000,000 2,275,000,000
2,700,000,000 4,500,000,000
360,000,000 240,000,000

3,585,000,000 7,015,000,000

Akumulasi Net Book Nilai Nilai Selisih


Penyusutan Value Hasil Hasil Revaluasi Penilaian
30-Sep-17 Revaluasi Yang Dakui Kembali
(j)=(g)+(i) (k)=(a)-(j) (l) (m)=(l)-(k)
12,5%/25%
385,000,000 2,415,000,000 2,400,000,000 2,415,000,000 -
2,204,296,875 4,995,703,125 6,000,000,000 6,000,000,000 1,004,296,875
325,781,250 274,218,750 350,000,000 350,000,000 75,781,250

2,915,078,125 7,684,921,875 8,750,000,000 8,765,000,000 1,080,078,125