SLN (Garis Lurus)

No Keterangan Tanggal Harga perolehan Nilai Sisa Umur Ekonomis

1 kantor 1-Jan-17 150,000,000 30,000,000 20

2 Mobil 10-Mar-17 105,000,000 35,000,000 8
3 Motor 1-Jun-17 14,500,000 2,000,000 4
4 Komputer 1-Nov-17 4,500,000 1,500,000 4
5 Printer 2-Jun-17 1,200,000 400,000 4
6 Lemari 3-Feb-17 850,000 150,000 4
Total 276,050,000 69,050,000

DB (Saldo Menurun)

No Keterangan Tanggal Harga Perolehan Nilai Sisa Umur Ekonomis

1 kantor 1-Jan-17 150,000,000 30,000,000 20

2 Mobil 10-Mar-17 105,000,000 35,000,000 8
3 Motor 1-Jun-17 14,500,000 2,000,000 4
4 Komputer 1-Nov-17 4,500,000 1,500,000 4
5 Printer 2-Jun-17 1,200,000 400,000 4
6 Lemari 3-Feb-17 850,000 150,000 4
Total 276,050,000 69,050,000

DDB (Angka Tahun)

No Keterangan Tanggal Harga Perolehan Nilai Sisa Umur Ekonomis

1 kantor 1-Jan-17 150,000,000 30,000,000 20

2 Mobil 10-Mar-17 105,000,000 35,000,000 8
3 Motor 1-Jun-17 14,500,000 2,000,000 4
4 Komputer 1-Nov-17 4,500,000 1,500,000 4
5 Printer 2-Jun-17 1,200,000 400,000 4
6 Lemari 3-Feb-17 850,000 150,000 4
Total 276,050,000 69,050,000
 Akum. Peny. Thn akum.Peny. Thn
Akum. Peny. Per Bulan 2017 2018 Total Akum. Peny. Nilai Buku
Bln Jumlah Bln Jumlah
500,000 12 6,000,000 8 4,000,000 10,000,000 110,000,000
729,167 10 7,291,667 8 5,833,333 13,125,000 56,875,000
260,417 7 1,822,917 8 2,083,333 3,906,250 8,593,750
62,500 2 125,000 8 500,000 625,000 2,375,000
16,667 7 116,667 8 133,333 250,000 550,000
14,583 11 160,417 8 116,667 277,083 422,917
1,583,333 15,516,667 12,666,667 28,183,333 178,816,667

Akum. Peny. Thn. Akum. Peny. Thn.

Akum. Peny. Per Bulan 2017 2018 Total. Akum. Peny. Nilai Buku
Bln Jumlah Bln Jumlah
962,500 12 11,550,000 8 7,700,000 19,250,000 100,750,000
1,120,000 10 11,200,000 8 8,960,000 20,160,000 49,840,000
472,458 7 3,307,208 8 3,779,667 7,086,875 5,413,125
90,000 2 180,000 8 720,000 900,000 2,100,000
24,000 7 168,000 8 192,000 360,000 440,000
24,933 11 274,267 8 199,467 473,733 226,267
2,693,892 26,679,475 21,551,133 48,230,608 158,769,392

Akum. Peny. Thn. Akum. Peny. Thn.

Akum. Peny. Per Bulan 2017 2018 Total. Akum. Peny. Nilai Buku
Bln Jumlah Bln Jumlah
1,250,000 12 15,000,000 8 10,000,000 25,000,000 95,000,000
2,187,500 10 21,875,000 8 17,500,000 39,375,000 30,625,000
604,167 7 4,229,167 8 4,833,333 9,062,500 3,437,500
187,500 2 375,000 8 1,500,000 1,875,000 1,125,000
50,000 7 350,000 8 400,000 750,000 50,000
35,417 11 389,583 8 283,333 672,917 27,083
4,314,583 42,218,750 34,516,667 76,735,417 130,264,583
Harga Pero Rp150,000,000
Nilai Sisa Rp30,000,000
Masa Manfa 30
3% 7%

Garis Lurus
No
Biaya Penyusutan Akumulasi Nilai Buku
Penyusutan
0 Rp - Rp - Rp 150,000,000
1 Rp 4,000,000 Rp 4,000,000 Rp 146,000,000
2 Rp 4,000,000 Rp 8,000,000 Rp 142,000,000
3 Rp 4,000,000 Rp 12,000,000 Rp 138,000,000
4 Rp 4,000,000 Rp 16,000,000 Rp 134,000,000
5 Rp 4,000,000 Rp 20,000,000 Rp 130,000,000
6 Rp 4,000,000 Rp 24,000,000 Rp 126,000,000
7 Rp 4,000,000 Rp 28,000,000 Rp 122,000,000
8 Rp 4,000,000 Rp 32,000,000 Rp 118,000,000
9 Rp 4,000,000 Rp 36,000,000 Rp 114,000,000
10 Rp 4,000,000 Rp 40,000,000 Rp 110,000,000
11 Rp 4,000,000 Rp 44,000,000 Rp 106,000,000
12 Rp 4,000,000 Rp 48,000,000 Rp 102,000,000
13 Rp 4,000,000 Rp 52,000,000 Rp 98,000,000
14 Rp 4,000,000 Rp 56,000,000 Rp 94,000,000
15 Rp 4,000,000 Rp 60,000,000 Rp 90,000,000
16 Rp 4,000,000 Rp 64,000,000 Rp 86,000,000
17 Rp 4,000,000 Rp 68,000,000 Rp 82,000,000
18 Rp 4,000,000 Rp 72,000,000 Rp 78,000,000
19 Rp 4,000,000 Rp 76,000,000 Rp 74,000,000
20 Rp 4,000,000 Rp 80,000,000 Rp 70,000,000
21 Rp 4,000,000 Rp 84,000,000 Rp 66,000,000
22 Rp 4,000,000 Rp 88,000,000 Rp 62,000,000
23 Rp 4,000,000 Rp 92,000,000 Rp 58,000,000
24 Rp 4,000,000 Rp 96,000,000 Rp 54,000,000
25 Rp 4,000,000 Rp 100,000,000 Rp 50,000,000
26 Rp 4,000,000 Rp 104,000,000 Rp 46,000,000
27 Rp 4,000,000 Rp 108,000,000 Rp 42,000,000
28 Rp 4,000,000 Rp 112,000,000 Rp 38,000,000
29 Rp 4,000,000 Rp 116,000,000 Rp 34,000,000
30 Rp 4,000,000 Rp 120,000,000 Rp 30,000,000
 Metode Penyusutan
Saldo Menurun Angka Tahun
Biaya Penyusutan Akumulasi Nilai Buku Biaya Akumulasi
Penyusutan Penyusutan Penyusutan
Rp - Rp - Rp 150,000,000 Rp - Rp -
Rp 5,000,000 Rp 5,000,000 Rp 145,000,000 Rp 10,000,000 Rp 10,000,000
Rp 4,833,333 Rp 9,833,333 Rp 140,166,667 Rp 9,333,333 Rp 19,333,333
Rp 4,672,222 Rp 14,505,556 Rp 135,494,444 Rp 8,711,111 Rp 28,044,444
Rp 4,516,481 Rp 19,022,037 Rp 130,977,963 Rp 8,130,370 Rp 36,174,815
Rp 4,365,932 Rp 23,387,969 Rp 126,612,031 Rp 7,588,346 Rp 43,763,160
Rp 4,220,401 Rp 27,608,370 Rp 122,391,630 Rp 7,082,456 Rp 50,845,616
Rp 4,079,721 Rp 31,688,091 Rp 118,311,909 Rp 6,610,292 Rp 57,455,909
Rp 3,943,730 Rp 35,631,821 Rp 114,368,179 Rp 6,169,606 Rp 63,625,515
Rp 3,812,273 Rp 39,444,094 Rp 110,555,906 Rp 5,758,299 Rp 69,383,814
Rp 3,685,197 Rp 43,129,291 Rp 106,870,709 Rp 5,374,412 Rp 74,758,226
Rp 3,562,357 Rp 46,691,648 Rp 103,308,352 Rp 5,016,118 Rp 79,774,344
Rp 3,443,612 Rp 50,135,260 Rp 99,864,740 Rp 4,681,710 Rp 84,456,055
Rp 3,328,825 Rp 53,464,084 Rp 96,535,916 Rp 4,369,596 Rp 88,825,651
Rp 3,217,864 Rp 56,681,948 Rp 93,318,052 Rp 4,078,290 Rp 92,903,941
Rp 3,110,602 Rp 59,792,550 Rp 90,207,450 Rp 3,806,404 Rp 96,710,345
Rp 3,006,915 Rp 62,799,465 Rp 87,200,535 Rp 3,552,644 Rp 100,262,989
Rp 2,906,685 Rp 65,706,149 Rp 84,293,851 Rp 3,315,801 Rp 103,578,789
Rp 2,809,795 Rp 68,515,944 Rp 81,484,056 Rp 3,094,747 Rp 106,673,537
Rp 2,716,135 Rp 71,232,080 Rp 78,767,920 Rp 2,888,431 Rp 109,561,968
Rp 2,625,597 Rp 73,857,677 Rp 76,142,323 Rp 2,695,869 Rp 112,257,837
Rp 2,538,077 Rp 76,395,754 Rp 73,604,246 Rp 2,516,144 Rp 114,773,981
Rp 2,453,475 Rp 78,849,229 Rp 71,150,771 Rp 2,348,401 Rp 117,122,382
Rp 2,371,692 Rp 81,220,922 Rp 68,779,078 Rp 2,191,841 Rp 119,314,223
Rp 2,292,636 Rp 83,513,558 Rp 66,486,442 Rp 2,045,718 Rp 121,359,942
Rp 2,216,215 Rp 85,729,772 Rp 64,270,228 Rp 1,909,337 Rp 123,269,279
Rp 2,142,341 Rp 87,872,113 Rp 62,127,887 Rp 1,782,048 Rp 125,051,327
Rp 2,070,930 Rp 89,943,043 Rp 60,056,957 Rp 1,663,245 Rp 126,714,572
Rp 2,001,899 Rp 91,944,941 Rp 58,055,059 Rp 1,552,362 Rp 128,266,934
Rp 1,935,169 Rp 93,880,110 Rp 56,119,890 Rp 1,448,871 Rp 129,715,805
Rp 1,870,663 Rp 95,750,773 Rp 54,249,227 Rp 1,352,280 Rp 131,068,084
gka Tahun
Nilai Buku

Rp 150,000,000
Rp 140,000,000
Rp 130,666,667
Rp 121,955,556
Rp 113,825,185
Rp 106,236,840
Rp 99,154,384
Rp 92,544,091
Rp 86,374,485
Rp 80,616,186
Rp 75,241,774
Rp 70,225,656
Rp 65,543,945
Rp 61,174,349
Rp 57,096,059
Rp 53,289,655
Rp 49,737,011
Rp 46,421,211
Rp 43,326,463
Rp 40,438,032
Rp 37,742,163
Rp 35,226,019
Rp 32,877,618
Rp 30,685,777
Rp 28,640,058
Rp 26,730,721
Rp 24,948,673
Rp 23,285,428
Rp 21,733,066
Rp 20,284,195
Rp 18,931,916