Penyusutan = harga perolehan-nilai residu/umur ekonomis

harga perolehan Rp 225,000,000

nilai residu Rp -
masa ekonomis 8 tahun
beban penyusutan Rp 28,125,000

no. periode perhitungan beban penyusutan beban penyusutan

1 2013 12/12x17500000 Rp 28,125,000
2 2014 12/12x17500000 Rp 28,125,000
3 2015 12/12x17500000 Rp 28,125,000
4 2016 12/12x17500000 Rp 28,125,000
5 2017 12/12x17500000 Rp 28,125,000
6 2018 12/12x17500000 Rp 28,125,000
7 2019 12/12x17500000 Rp 28,125,000
8 2020 12/12x17500000 Rp 28,125,000
9 2021 12/12x17500000 Rp 28,125,000
10 2022 12/12x17500000 Rp 28,125,000

Penyusutan = harga perolehan-nilai residu/umur ekonomis

harga perolehan Rp 10,000,000
nilai residu Rp 2,500,000
masa ekonomis 5 tahun
beban penyusutan Rp 1,500,000

no. periode perhitungan beban penyusutan beban penyusutan

1 2013 12/12x1500000 Rp 1,500,000
2 2014 12/12x1500000 Rp 1,500,000
3 2015 12/12x1500000 Rp 1,500,000
4 2016 12/12x1500000 Rp 1,500,000
5 2017 12/12x150000 Rp 1,500,000
 Jan-13 akhir
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akumulasi penyusutan nilai buku

Rp 28,125,000 Rp 196,875,000
Rp 56,250,000 Rp 168,750,000
Rp 84,375,000 Rp 140,625,000
Rp 112,500,000 Rp 112,500,000
Rp 140,625,000 Rp 84,375,000
Rp 168,750,000 Rp 56,250,000
Rp 196,875,000 Rp 28,125,000
Rp 225,000,000 Rp -
Rp 253,125,000 Rp (28,125,000)
Rp 281,250,000 Rp (56,250,000)

akumulasi penyusutan nilai buku

Rp 1,500,000 Rp 8,500,000
Rp 3,000,000 Rp 7,000,000
Rp 4,500,000 Rp 5,500,000
Rp 6,000,000 Rp 4,000,000
Rp 7,500,000 Rp 2,500,000
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