PLANT ASSET : DEPRESIATION, ACQUISITION, DISPOSALS

PLANT ASSETS
Merupakan aktiva berwujud yang digunakan dalam operasional perusahaan dan tidak
dimaksudkan untuk dijual, misalnya PPE (Plant, Property and Equipment).
A. DEPRECIATION
1. Garis Lurus (Straight Line Method)
Cost−Residual Value
Depreciation Expense :
Useful Life
2. Metode unit kegiatan (Unit of Activity Method)
Cost −residual value
Depreciation Expense : x Units of activity during the year
Total Units of Activity
3. Saldo Menurun Ganda (Double declining balance method)
100 %
Depreciation Expense : 2 x x book value
Useful Life
Jurnal depresiasi
Dr. Depreciation Expense
Cr. Accumulated Depreciation
B. ACQUISITION
- Biasanya menggunakan historical cost (diukur dengan kas) untuk mendapatkan
aktiva tetap, menempatkannya, dan kondisi hingga siap digunakan.
- Yang termasuk cost (secara umum): harga beli, biaya angkut, pajak penjualan, biaya
penyiapan dan pemasangan.
- Jika terjadi penambahan, penggantian, atau perbaikan yang menambah manfaat
dimasa depan dimasukkan dalam penambahan cost aktiva tetap
- Dicatat pada tanggal perolehan sebesar cost sebagai dasar perolehan
C. DISPOSALS (Pelepasan Aktiva)
Aktiva tetap yang tidak bermanfaat lagi, dapat di lepas dengan cara:
1. Pembuangan Aktiva Tetap (Discarding of Plant Assets)
2. Penjualan Aktiva Tetap (Selling of Plant Assets)
3. Pertukaran Aktiva Tetap (Exchange of Plant Assets)
CONTOH SOAL
BIGHIT Inc. purchased a small delivery truck on January 1. 2017
Cost 13.000
Expected residual value 1.000
Estimated useful life in years 5 Tahun

Estimated useful life in miles 100.000

Units of activity during the year 15.000

Required : Compute and journalize depreciation using the following

1. Straight line method
2. Unit of activity method
3. Double declining balance method

JAWAB :
1. Straight line
Depreciation : Cost – Residual Value
Useful life
: 13.000 – 1000 = 12.000 = 2.400
5 5
Year Depreciable Cost Rate B Depreciation Acc Depre Book Value
A = cost- residual value Expense C D= d + c E= e –c
1-1-17 13.000
2017 12.000 20% 2.400 2.400 10.600
2018 12.000 20% 2.400 4.800 8.200
2109 12.000 20% 2.400 7.200 5.800
2020 12.000 20% 2.400 9.600 3.400
2021 12.000 20% 2.400 12.000 1.000

Dr. Depreciation Expense 2400

Cr. Accumulated Depreciation 2.400

Cost −residual value

2. Unit of activity method : x Units of activity during the year
Total Units of Activity
: 13.000 – 1000 x 15.000
100.000
: 1.800
Dr. Depreciation Expense 1.800
Cr. Accumulated Expense 1.800
 100 %
3. Double Declining Balance : 2 x x book value
Useful Life
: 2 x 100%/5 x 13.000 = 5.200
Year Beginning Book value Rate Depreciation Acc Book
A=e B = 2 x 100% : Expense Depre Value
jumlah Tahun C=axb D =d + c E=e-c
1-1-17 13.000
31-12-17 13.000 40% 5.200 5.200 7.800
2018 7.800 40% 3.120 8.320 4.680
2019 4.680 40% 1.872 10.192 2.808
2020 2.808 40% 1.123 11.315 1.685
2021 1.685 40% 674 11.989 1.011

2017 Depreciation Expense 5.200

Acc Depreciation 5.200

2018 Depreciation Expense 3.120

Acc Depreciation 3.120

2019 Depreciation Expense 1.872

Acc Depreciation 1.872
2020 Depreciation Expense 1.123
Acc Depreciation 1.123
2021 Depreciation Expense 674
Acc Depreciation 674