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 :

1- 1/(1 + i)n-1
PVn = R X (PVAF Table V, n, i) = R x —————— + 1
i

1- 1/(1,10)4-1
PVn = 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
LEASE EXPENSE OF LEASE LIABILITY
PAYMENT LIABILITY
(1) (2) (3) (4)
10% x (4) (1) – (2) (4) – (3)
01/01/07 - - - Rp 5.000.000
01/01/07 Rp 1.433.980 - Rp 1.433.980 3.566.020
01/01/08 1.433.980 Rp 356.602 1.077.378 2.488.642
01/01/09 1.433.980 248.864 1.185.116 1.303.526
01/01/10 1.433.980 *130.353 1.303.526 0
* Pembulatan ± Rp 101

 Ayat Jurnal Pencatatannya :

2007
Jan 01 Leased Equipment under Finance Leases 5.000.000 -
Lease Liability - 5.000.000
(Mencatat peralatan yang dilease dan hutang lease)

Executory Expense 100.000 -

Lease Liability 1.433.980 -
Cash - 1.533.980
(Mencatat pembayaran lease payment I)

Des 31 Interest Expense 356.602 -

Interest Payable - 356.602
(Mencatat accrued interest expense tg 1/1 –
31/12/07)

Depreciation Expense - Finance Leases 1.250.000 -

Accum. Depreciation – Finance Leases - 1.250.000
(Mencatat depresiasi tahun I = 5.000.000 / 4 thn =
1.250.000)
2008
Jan 01 Executory Expense 100.000 -
Interest Payable 356.602 -
Lease Liability 1.077.378 -
Cash - 1.533.980
(Mencatat pembayaran lease payment II)

Des 31 Interest Expense 248.864 -

Interest Payable - 248.864
(Mencatat accrued interest expense tg 1/1 –
31/12/08)

Depreciation Expense - Finance Leases 1.250.000 -

Accum. Depreciation – Finance Leases - 1.250.000
(Mencatat depresiasi tahun II)
Dst Dst Dst

2011
Jan 01 Akhir Masa Lease :
 Misal : Komputer Dikembalikan

Accum. Depreciation – Finance Leases 5.000.000 -

 Leased Equipment under Finance Leases - 5.000.000

 Misal : Komputer Dibeli Rp 1 jt

Equipment 6.000.000 -
Accum. Depreciation – Finance Leases 5.000.000 -
Leased Equipment under Finance Leases - 5.000.000
Accum. Depreciation – Equipment - 5.000.000
Cash - 1.000.000

Dari Sisi PT. SERUNAI (LESSOR) :

 Penentuan Nilai Lease Payment (LP) :

FMV Komputer Rp 5.000.000

PV – Nilai Residu 0
Nilai yg akan ditutup dg Lease Payment Rp 5.000.000

1- 1/(1 + i)n-1
PVn = R X (PVAF Table V, n, i) = 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
LEASE REVENUE RECEIVABLE RECEIVABLE
PAYMENT RECOVERY
(1) (2) (3) (4)
10% x (4) (1) – (2) (4) – (3)
01/01/07 - - - Rp 5.000.000
01/01/07 Rp 1.433.980 - Rp 1.433.980 3.566.020
01/01/08 1.433.980 Rp 356.602 1.077.378 2.488.642
01/01/09 1.433.980 248.864 1.185.116 1.303.526
01/01/10 1.433.980 *130.353 1.303.526 0
* Pembulatan ± Rp 101,-

 Ayat Jurnal Pencatatannya :

2007
Jan 01 Lease Receivable 5.000.000 -
Equipment - 5.000.000
(Mencatat piutang lease)

Cash 1.533.980 -
Lease Receivable - 1.433.980
Executory Expense Payable - 100.000
(Mencatat penerimaan LP I)
 Des 31 Interest Receivable 356.602 -
Interest Revenue - Leases - 356.602
(Mencatat accrued interest revenue tg 1/1 –
31/12/07)
2008
Jan 01 Cash 1.533.980 -
Interest Receivable 356.602
Lease Receivable - 1.077.378
Executory Expense Payable - 100.000
(Mencatat penerimaan LP II)

Des 31 Interest Receivable 248.864 -

Interest Revenue - Leases - 248.864
(Mencatat accrued interest revenue tg 1/1 –
31/12/08)
2011 Dst Dst Dst

Jan 01 Akhir Masa Lease :

Misalnya komputer terjual Rp 1 juta

Cash 1.000.000 -
Gain on Sale of Leased Equipment - 1.000.000

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 = Rp 54.326.000
  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 = 5.674.000
Nilai Yg Dikapitalisir 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)

1- 1/(1,12)5-1
PVn = 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)
DATE ANNUAL INTEREST REDUCTION LEASE
LEASE EXPENSE OF LEASE LIABILITY
PAYMENT LIABILITY
(1) (2) =12% x (4) (3) = (1) – (2) (4) = (4) – (3)
01/10/06 - - - Rp 60.000.000
01/10/06 Rp 13.456.000 - Rp 13.456.000 46.544.000
01/10/07 13.456.000 Rp 5.585.280 7.870.720 38.673.280
01/10/08 13.456.000 4.640.794 8.815.206 29.858.074
01/10/09 13.456.000 3.582.969 9.873.031 19.985.043
01/10/10 13.456.000 2.398.205 11.057.795 8.927.248
01/10/11 10.000.000 1.072.752 8.927.248 0

Nn. NIMMIE
SCHEDULE OF LEASE AMORTIZATION
(UNGUARRANTEED RESIDUAL VALUE)
DATE ANNUAL INTEREST REDUCTION LEASE
LEASE EXPENSE OF LEASE LIABILITY
PAYMENT LIABILITY
(1) (2) = 12% x (4) (3) = (1) – (2) (4) = (4) – (3)
01/10/06 - - - Rp 54.326.000
01/10/06 Rp 13.456.000 - Rp 13.456.000 40.870.000
01/10/07 13.456.000 Rp 4.904.400 8.551.600 32.318.400
01/10/08 13.456.000 3.878.208 9.577.792 22.740.608
01/10/09 13.456.000 2.728.873 10.727.127 12.013.481
01/10/10 13.456.000 1.442.519 12.013.481 0

 JURNAL PENCATATANNYA :

GUARANTEED UNGUARANTED
RESIDUL VALUE RESIDUL VALUE
2006
Okt 01 Leased Authomobile under Finance Leases 60.000.000 - 54.326.000 -
Lease Liability - 60.000.000 - 54.326.000
 (Mencatat peralatan dilease & hutang lease)

Executory Expense 1.500.000 - 1.500.000 -

Lease Liability 13.456.000 - 13.456.000 -
Cash - 14.956.000 - 14.956.000
(Mencatat pembayaran LP I)

Des 31 Interest Expense *1.396.320 - **1.226.100 -

Interest Payable - 1.396.320 - 1.226.100
(Mencatat accrued interest expense tg. 1/10 -
31/12/06)
* 3/12 x 5.585.280 = 1.396.320
** 3/12 x 4.904.400 = 1.226.100

Depreciation Expense – Finance Leases *2.500.000 - **2.716.300 -

Accum. Depreciation – Finance Leases - 2.500.000 - 2.716.300
(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 Interest Payable 1.396.320 - 1.226.100 -
Interest Expense - 1.396.320 - 1.226.100
(Mencatat reversing entry accrued int. exp.)

Ok 01 Executory Expense 1.500.000 - 1.500.000 -

Interest Expense 5.585.280 - 4.904.400 -
Lease Liability 7.870.720 - 8.551.600 -
Cash - 14.956.000 - 14.956.000
(Mencatat pembayaran LP II)

Des 31 Interest Expense *1.160.198 - **969.552 -

Interest Payable - 1.160.198 - 969.552
(Mencatat accrued interest expense tg. 1/10 -
31/12/07)
* 3/12 x 4.640.794 = 1.160.198
** 3/12 x 3.878.208 =969.552

Depreciation Expense – Finance Leases 10.000.000 - 10.865.200 -

Accum. Depreciation – Finance Leases - 10.000.000 - 10.865.200
(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 7.500.000 -

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

 Misal : Fair Value (FV) Nilai Residu Rp 10

juta
(= Taksiran)
 Interest Expense 1.072.752 -
Lease Liability 8.927.248 -
Accum. Depreciation – Finance Leases 50.000.000 -
Leased Authomobile under Finance Leases - 60.000.000

 Misal : FMV Nilai Residu Rp 8 juta (<

Taksiran)
—» Lessee membayar Rp 2 juta

Loss on Finance Leases 2.000.000 -

Interest Expense 1.072.752 -
Obligation Under Capital Lease 8.927.248 -
Accumulated Depr.- Leased Authomobile 50.000.000 -
Leased Authomobile under Finance Leases - 60.000.000
Cash - 2.000.000

 Bila Tak Menjamin Nilai Sisa (Unguarranteed Residual Value) :

Okt 01 Depreciation Expense – Finance Leases 8.148.900 -

Accum. Depreciation – Finance Leases - 8.148.900
(Mencatat depresiasi tg 1/1 – 1/10/11 = 9/12 x
10.865.200 = 7.500.000)

Misal : Mobil Dikembalikan

Accum. Depreciation – Finance Leases 54.326.000 -

Leased Authomobile under Finance Leases - 54.326.000

 Misal : Komputer Dibeli Rp 1 jt

Equipment 63.326.000 -
Accum. Depreciation – Finance Leases 54.326.000 -
Leased Authomobile under Finance Leases - 54.326.000
Accum. Depreciation – Authomobile - 54.326.000
Cash - 9.000.000

Dr Sisi PT. LOUBENA (LESSOR) :

 Penentuan minimum lease payment :

FMV Mobil Rp 60.000.00

PV – Nilai Residu : PV = A x (PVF Table II, n, i)
PV = 10 jt x 1/(1,12)5 = 10 jt x 0.5674 = (-) 5.674.000
Nilai yg akan ditutup dg LP 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
LEASE REVENUE RECEIVABLE RECEIVABLE
PAYMENT RECOVERY
(1) (2) (3) (4)
12% x (4) (1) – (2) (4) – (3)
01/10/06 - - - Rp 60.000.000
01/10/06 Rp 13.456.000 - Rp 13.456.000 46.544.000
01/10/07 13.456.000 Rp 5.585.280 7.870.720 38.673.280
01/10/08 13.456.000 4.640.794 8.815.206 29.858.074
01/10/09 13.456.000 3.582.969 9.873.031 19.985.043
01/10/10 13.456.000 2.398.205 11.057.795 8.927.248
01/10/11 10.000.000 *1.072.752 8.927.248 0
*Pembulatan ± Rp 1.482,-

 Ayat Jurnal Pencatatannya :

2006
Okt 01 Lease Receivable 60.000.000 -
Authomobile - 60.000.000
(Mencatat piutang lease)

Cash 14.956.000 -
Lease Receivable - 13.456.000
Executory Expense Payable - 1.500.000
(Mencatat penerimaan LP I)

Des 31 Interest Receivable 1.396.320 -

Interest Revenue - 1.396.320
(Mencatat accrued interest revenue tg. 1/10-
31/12/06
= 3/12 x 5.585.280 = 1.396.320)
2007
Jan 01 Interest Revenue 1.396.320 -
Interest Receivable - 1.396.320
(Reversing entry unt accrued interest revenue)

Okt 01 Cash 14.956.000 -

Interest Revenue - 5.585.280
Lease Receivable - 7.870.720
Executory Expense Payable - 1.500.000
(Mencatat penerimaan LP II)

Des 31 Interest Revenue 1.160.198 -

Interest Receivable - 1.160.198
(Mencatat accrued interest revenue tg. 1/10-
31/12/07
= 3/12 x x 4.640.794 = 1.160.198)
2011 Dst Dst Dst
Okt 01 Akhir Masa Lease :
 Misal : FMV Nilai Residu Rp 10 jt (= Taksiran)

Cash 10.000.000 -
Interest Revenue - 1.072.752
Lease Receivable - 8.927.248

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

 & Nilai Sisa Tak Dijamin Lessee

Loss on Finance Leases 2.000.000

Cash 8.000.000 -
Interest Revenue - 1.072.752
Lease Receivable - 8.927.248

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

& Nilai Sisa Dijamin Lessee
—» Lessee membayar Rp 2 juta

Cash 10.000.000 -
Interest Revenue - 1.072.752
Lease Receivable - 8.927.248

 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 Rp 10.000.00

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 = (-) 310.460
Nilai yg akan ditutup dg LP 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

PT. RAHYUTAMI
SCHEDULE OF LEASE AMORTIZATION
(GUARANTEED OR UNGUARANTED RESIDUL VALUE)
 DATE ANNUAL INTEREST LEASE LEASE
LEASE REVENUE RECEIVABLE RECEIVABLE
PAYMENT RECOVERY
(1) (2) (3) (4)
10% x (4) (1) – (2) (4) – (3)
01/01/06 Rp 10.000.000
01/01/06 Rp 2.323.709 - Rp 2.323.709 7.676.291
01/01/07 2.323.709 Rp 767.629 1.556.080 6.120.211
01/01/08 2.323.709 612.021 1.711.688 4.408.523
01/01/09 2.323.709 440.852 1.882.857 2.525.666
01/01/10 2.323.709 252.567 2.071.142 454.524
01/01/11 500.000 *45.476 454.524 0
*Pembulatan ± Rp 24

SALES – TYPE LEASE

GUARANTEED UNGUARANTED RESIDUL
RESIDUL VALUE VALUE
Lease receivable = (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
Sales price (a) Rp 10.000.000 Rp 10.000.000 – (500.000 x
0,62092) = Rp 9.689.540
Cost of goods sold (b) Rp 8.500.000 Rp 8.500.000 – (500.000 x 0,62092)
= Rp 8.189.540
Gross profit = (a) – (b) Rp 1.500.000 Rp 1.500.000

 JURNAL PENCATATANNYA :

GUARANTEED UNGUARANTED
RESIDUL VALUE RESIDUL VALUE
2006
Jan 01 Cost of Goods Sold 8.500.000 - 8.189.540
Lease Receivable 10.000.000 - 10.000.000
Sales Revenue - 10.000.000 - 9.689.540
Inventory - 8.500.000 - 8.500.000

Cash 2.523.709 - 2.523.709 -

Lease Receivable - 2.323.709 - 2.323.709
Executory Expense Payable - 200.000 - 200.000

Des 31 Interest Receivable 767.629 - 767.629 -

Interest Revenue - 767.629 - 767.629
2007
Jan 01 Cash 2.523.709 - 2.523.709 -
Interest Receivable - 767.629 - 767.629
Lease Receivable - 1.556.080 - 1.556.080
Executory Expense Payable - 200.000 - 200.000

Des 31 Interest Receivable 612.021 - 612.021 -

Interest Revenue - 612.021 - 612.021

Dst dst dst

2011
Jan 01 Akhir Masa Lease :
 Misal : FMV Nilai Residu Rp
300.000 (< Taksiran)
 Inventory 300.000 - 300.000 -
Cash 200.000 - - -
Loss on Finance lease - - 200.000 -
Interest Revenue - 45.476 - 45.476
Lease Receivable - 454.524 - 454.524

 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 = Rp 35.000.000

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 = (-) 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

SCHEDULE OF LEASE AMORTIZATION
DATE ANNUAL INTEREST LEASE LEASE
LEASE REVENUE RECEIVABLE RECEIVABLE
PAYMENT RECOVERY
(1) (2) = 10% x (4) (3) = (1) – (2) (4) = (4) – (3)
01/06/06 - - - Rp 35.000.000
01/06/06 Rp 7.723.430 - Rp 7.723.430 27.276.570
01/06/07 7.723.430 Rp 2.727.657 4.995.773 22.280.797
01/06/08 7.723.430 2.228.080 5.495.350 16.785.447
01/06/09 7.723.430 1.678.545 6.044.885 10.740.562
01/06/10 7.723.430 1.074.056 6.649.374 4.091.188
01/06/11 4.500.000 408.812 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 = 2.794.050
Nilai Yg Dikapitalisir Rp 35.000.000

SCHEDULE OF LEASE AMORTIZATION

DATE ANNUAL INTEREST REDUCTION LEASE
LEASE EXPENSE OF LEASE LIABILITY
PAYMENT LIABILITY
(1) (2) = 10% x (4) (3) = (1) – (2) (4) = (4) – (3)
01/06/06 - - - Rp 35.000.000
01/06/06 Rp 7.723.430 - Rp 7.723.430 27.276.570
01/06/07 7.723.430 Rp 2.727.657 4.995.773 22.280.797
01/06/08 7.723.430 2.228.080 5.495.350 16.785.447
01/06/09 7.723.430 1.678.545 6.044.885 10.740.562
01/06/10 7.723.430 1.074.056 6.649.374 4.091.188
01/06/11 4.500.000 408.812* 4.091.188 0

 Ayat Jurnalnya :

2006
Jun 01 Leased Equipment under Finance Leases 35.000.000 -
Lease Liability - 35.000.000
(Mencatat peralatan yang dilease dan hutang lease)

Executory Expense 330.000 -

Lease Liability 7.723.430 -
Cash - 8.053.430
(Mencatat pembayaran LP I)

Des 31 Interest Expense 1.591.133 -

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

Depreciation Expense – Finance Leases 3.402.777 -

Accum. Depreciation – Finance Leases - 3.402.777
(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
2007
Jan 01 Interest Payable 1.591.133 -
Interest Expense - 1.591.133
(Mencatat reversing entry)
Jun 01 Executory Expense 330.000 -
Interest Expense 2.727.657 -
Lease Liability 4.995.773 -
Cash - 8.053.430
(Mencatat pembayaran LP II)

Des 31 Interest Expense 1.299.713 -

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

Depreciation Expense – Finance Leases 5.833.333 -

Accum. Depreciation – Finance Leases - 5.833.333
(Mencatat depresiasi tg 1/1 – 31/12/05)
Dst Dst Dst
2011
Jun 01 Akhir Masa Lease :

Depreciation Expense – Finance Leases 2.430.555 -

Accum. Depreciation – Finance Leases - 2.430.555
(Mencatat depresiasi tg. 1/1 – 1/6/11
= 5/12 x 5.833.333 = 2.430.555)

 Misal : Bargain Purchase Option Digunakan :

Interest Expense 408.812 -

Lease Liability 4.091.188 -
Cash - 4.500.000

Equipment 35.000.000 -
Accumulated Depr. – Finance Leases 29.166.667 -
Leased Equipment under Finance Leases - 35.000.000
Accum. Depreciation – Equipment - 29.166.667

 Misal : Bargain Purchase Option Tidak Digunakan :

Loss on Capital Lease* 1.333.333 -

Interest Expense 408.812 -
Lease Liability 4.091.188 -
Accumulated Depr. – Finance Leases 29.166.667 -
Leased Equipment under Finance Leases - 35.000.000
*Perhitungan :
Book value = Cost equipment 35.000.000 − Accum. depr 29.166.667 = Rp 5.833.333
Bargain purchase option 4.500.000
Loss on Capital Lease Rp 1.333.333
Perusahaan anak dari Caterpillar dan Sterling Construction Corp menandatangani
perjajian lease pada tanggal 1 Januari 2008 dimana Caterpillar meleasekan peralatan
kepada Streling mulai tanggal 1 Januari 2008. Jangka waktu dan provisi dari
perjanjian lease tersebut dan data terkait lainnya adalah:
Jangka waktu lease adalah 5 tahun, dan perjanjian lease tidak dapat dibatalkan, yang
mengharuskannya pembayaran sewa sebesar $25.981,62 pada awal setiap tahun
Peralatan tersebut memiliki nilai wajar pada awal lease sebesar $100.000 dengan
estimasi umur ekonomis 5 tahun tanpa nilai residu.
Streling dapat membayar seluruh biaya exucutory secara langsung kepada pihak
ketiga kecuali untuk pajak property sebesar $2000 per tahun, yang dimasukkan dalam
pembayaran tahunan kepada lessor.
Lease ini tidak mencakup opsi pembaharuan, dan peralatan kembali milik Caterpillar
pada akhir masa lease.
Suku bunga pinjaman incremental Streling adalah 11% per tahun.
Caterpillar mentepakan sewa tahunan untuk memperoleh tingkat pengembalian atas
invetasi sebesar 10% per tahun.
Pertanyaan :
Apa tipe lease ini?
Carilah pembayaran lease minimum dan jumlah yang dikapitalisasi!
Buatlah jurnalnya hingga 1 Januari 2012

Jawab :
Ini adalah termasuk lease modal dengan alasan:
1. Jangka waktu lease selama 5 tahun yang sama dengan estimasi umur ekonomis
peralatan selama 5 tahun., memenuhi pengujian 75%
2. Nilai sekarang dari pembayaran lease minimum
Pembayaran Lease minimum = $23.981,62 x 5 = $119.908,10 (Pembayaran sewa
sudah dikurangi pajak)
Jumlah yang dikapitalisasi = ($25.981,62 – $2000) x 4,16986     (*Present Value
Factor i=10% N=5)  = $100.000
Ayat Jurnal Untuk mencatat Lease Modal pada pembukuan Streling per 1 Januari
2008:

Leased Machine Under Finance Leases                       100.000

Lease Liability                                                             100.000

Ayat Jurnal Untuk Mencatat pembayaran Lease pertama per 1 Januari 2008:

Tax Expanse Property                       2.000

Lease Liability                                23.982
Cash                                                                25.982
 

Pada akhir fiscal Lesse Company, 31 Desember 2008, bunga akrual dicatat sebagai:
Hutang Bunga = $100.000 – ($25.981,62 – $2000) x 10% = $7.601,84
Ayat Jurnalnya:

Interest Expense          7.601,84

Interest Payable                       7.601,84

Penyusutan atas peralatan yang dilease selama 5 tahun jangka waktu lease, dengan
menggunakan metode garis lurus, menghasilkan ayat jurnal berikut per 31 Desember
2008 :
    ($100.000 ÷ 5 Tahun)

Depreciation Expense                          20.000

Accumulated Depreciation                   20.000

Ayat Jurnal untuk mencatat lease per 1 Januari 2009:

Tax Expense Property              2.000

Lease Liability                         7.601,8
Interest Payable                     16.379,7
Cash                                                        25.981,62