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AKTIVA TETAP (Fixed Assets)

Prepared by Dra. Gunasti Hudiwinarsih, M.Si., Ak Dosen Tetap STIE Perbanas Surabaya

PowerPoint Presentation by Douglas Cloud


Professor Emeritus of Accounting Pepperdine University

Copyright 200 !outh"#estern$ a division of %homson &earning' All rights reserved' Task Force Image Gallery clip art included in this electronic presentation is used with the permission of ()%ech *nc'

Karakteristik Karakteristik Aktiva Aktiva Tetap Tetap


Fixed Fixed assets assets merupakan merupakan aktiva aktiva jangka jangka panjang panjang atau atau relatif relatif permanen permanen Merupakan Merupakan aktiva aktiva berwujud berwujud karena karena terlihat terlihat secara secara fisik. fisik. Dimiliki Dimiliki dan dan digunakan digunakan perusahaan, perusahaan, tidak tidak unt unt dijual dijual sbg sbg bagian bagian dari dari operasional operasional perush perush

Mengklasifikasikan Mengklasifikasikan Harga Harga Perolehan Perolehan (( osts! osts!


"s the purchased item long#lived$ %es "s the asset used in a productive purpose$ %es &o &o

'(pense

)i(ed Assets

"nvestment

Tanah Tanah
** Harga Hargabeli beli ** Pajak PajakPenjualan Penjualan ** Perijinan Perijinan ** Komisi KomisiMakelar Makelar ** +ea +ea+alik +alik&ama &ama ** +ia,a +ia,a-urve, -urve,

Tanah Tanah
** Purchase Purchaseprice price

** Pajak ** -ales Pajak/eal /ealestate estate -alesta(es ta(es


** Permits government * Permitsfrom from government bangunan * Pembongkaran Pembongkaran bangunan,g ,g agencies agencies tidak tidakdigunakan digunakan ** +roker.s +roker.s *commissions Perataan tanah *commissions ** Title Titlefees fees *

Perataan tanah

* Pengaspalan0paving Pengaspalan0paving,g ,g ** -urve,ing -urve,ingfees fees membatasi membatasitanah tanah

+angunan +angunan
1asa Arsitek 1asa "nsin,ur +ia,a asuransi selama

konstruksi +unga pinjaman unt bia,a konstruksi 1alan sekitar bangunan

+angunan +angunan
Pajak Penjualan Perbaikan (Pembelian

bangunan bekas! Modifikasi penggunaan Perijinan

Pengembangan Tanah
* Pohon 2 /erumputan * Pagar * Area Parkir * Penerangan halaman * Pengaspalan area parkir

Mesin Mesin dan dan Peralatan Peralatan


* Pajak Penjualan * +ia,a angkut * Pemasanagan * Perbaikan (Pembelian peralatan bekas!

Mesin Mesin dan dan Peralatan Peralatan


* Asuransi pengangkutan * Perakitan * Modifikasi Penggunaan * Pengujian sebelum penggunaan * Perijinan

Tidak Tidak termasuk termasuk HPo HPo Aktiva Aktiva tetap tetap33
Kerusakan akibat kekerasan Kesalahan Pemasangan Pencurian ,g tidak diasuransikan Kerusakan selama bongkar pasang 4enda perijinan

PEROLEHAN AKTIVA TETAP 1. PEMBELIAN : - TUNAI : AKTIVA TETAP KAS Rp. XX Rp. XX

- KREDIT : AKTIVA TETAP Rp. XX KAS Rp. XX HUTANG Rp. XX 2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR 3. SUMBANGAN : AKTIVA TETAP Rp. XX MODAL SUMBANGAN Rp. XX

Karakteristik Karakteristik Depreciation Depreciation


-emua -emua fixed fixed assets assets kecuali kecuali land land kapasitasn,a kapasitasn,a akan akan berkurang berkurang dalam dalam memberikan memberikan manfaat. manfaat. +erkurangn,a +erkurangn,a manfaat manfaat atau atau kapasitas kapasitas produksi produksi diakui diakui sbg sbg Depre Depre iati!n iati!n Expense Expense.. Pen,usutan Pen,usutan fisik fisik terjadi terjadi karena karena kerusakan, kerusakan, keausan keausan akibat akibat penggunaan penggunaan dan dan pengaruh pengaruh cuaca. cuaca. Pen,usutan Pen,usutan fungsional fungsional terjadi terjadi jika jika akt akt tetap tetap tidak tidak mampu mampu lagi lagi men,ediakan men,ediakan manfaat manfaat sbgmn sbgmn ,g ,g diharapkan, diharapkan, mis3 mis3 personal personal computer. computer.

Faktor-faktor Faktor-faktor Depresiasi Depresiasi


"nitial ost0HPo

# /esidual 5alue0&6

4epreciable ost
Use u! "i e
7 8 9 :

Periodi# Depre#iation E$pense

=se =se of of 4epreciation 4epreciation Methods Methods


4eclining# +alance <ther =nits#of#Production .+-

+,-

-traight#;ine
-ource3 Accounting Trends & Techniques, 56th. ed., American "nstitute of ertified Public Accountants, &e> %ork, 7??7.

ontoh ontoh
<riginal <riginal ost.....@@@@.. ost.....@@@@.. A79,??? A79,??? 'stimated : 'stimated ;ife ;ife in in ,ears@.. ,ears@.. : ,ears ,ears 'stimated 6?,??? 'stimated ;ife ;ife in in hours@.. hours@.. 6?,??? 'stimated 'stimated /esidual /esidual 5alue... 5alue... A7,??? A7,???

-traight#;ine -traight#;ine Method Method

HPo0 ost B 'stimasi &ilai -isa


'stimasi =mur C Annual depreciation0 depresiasi tahunan

-traight#;ine -traight#;ine Method Method A79,??? B A7,??? : ,ears


C %&,&'' annua! depre#iation

-traight#;ine -traight#;ine /ate /ate


A79,??? B A7,??? C %&,&'' : ,ears

A9,9?? C 6D.8E A79,???

-traight#;ine -traight#;ine Method Method


The The straight-line straight-line method method ban,ak ban,ak digunakan digunakan perusahaan perusahaan karena karena sederhana sederhana dan dan memberikan memberikan alasan alasan ,ang ,ang rasional rasional dalam dalam mentransfer mentransfer cost cost ke ke beban beban periodik periodik jika jika asset asset ,g ,g digunakan digunakan memberikan memberikan manfaat manfaat ,g ,g sama sama

-traight#;ine -traight#;ine Method Method


,ear
/ 2 ,

-ost
02 $000 2 $000 2 $000 2 $000

A##u(. Depr. at )e+innin+ o ,ear

)ook *a!ue at )e+innin+ o ,ear


02 $000

Depr. E$pense or ,ear


0 $ 00 $ 00 $ 00 $ 00 $ 00

)ook *a!ue at End o ,ear


0/1$200 /.$200 /0$+00 2$ 00

$ 00 +$+00

/1$200 /.$200 /0$+00 2$ 00

/,$200 /3$200

2$000 Annua! -ost .%/&,'''0 1 2esidua! *a!ue .%/,'''0 = Depre#iation Esti(ated Use u! "i e .3 years0 E$pense .%&,&''0

2 $000

=nits#of#Production =nits#of#Production Method Method ost B estimated residual value 'stimated life in units, hours, etc. C 4epreciation per unit, hour, etc.

=nits#of#Production =nits#of#Production Method Method A79,??? B A7,??? 6?,??? hours C 4epreciation per unit, hour, etc. C A7.7? per hour

=nits#of#Production =nits#of#Production Method Method


The The units#of#production units#of#production method method lebih lebih tepat tepat digunakan digunakan untuk untuk aktiva aktiva tetap tetap ,ang ,ang memberikan memberikan manfaat manfaat tidak tidak sama sama setiap setiap periode. periode.

4eclining#+alance 4eclining#+alance Method Method


-tep -tep 6 6 "gnoring residual value, determine the straight#line rate
A79,??? B A7,??? : ,ears A9,D?? A79,??? C %&,4'' C /'5

4eclining#+alance 4eclining#+alance Method Method


There.s There.s a a shortcut. shortcut. -impl, -impl, divide divide one one b, b, the the number number of of ,ears ,ears (6 (6 F F: :C C .7?!. .7?!.

4eclining#+alance 4eclining#+alance Method Method


-tep -tep 7 7 4ouble the straight#line rate.

.7? ( 7 C .9?
)or )or the the first first ,ear, ,ear, the the cost cost of of the the asset asset is is multiplied multiplied b, b, 9? 9? percent. percent. After After the the first first ,ear, ,ear, the the de de lining lining b!!k b!!k value value of of the the asset asset is is multiplied multiplied 9? 9? percent. percent.

4eclining#+alance 4eclining#+alance Method Method


-tep -tep 8 8

+uild a table.

4eclining#+alance 4eclining#+alance Method Method


%ear 6 +ook 5alue +eginning of %ear /ate %/&,''' &'5 Annual 4eprec. %7,8'' Accum. 4eprec. %ear#'nd +ook 5alue %ear#'nd

A79,??? A79,??? ( ( .9? .9?

4eclining#+alance 4eclining#+alance Method Method


%ear 6 +ook 5alue +eginning of %ear /ate %/&,''' &'5 Annual 4eprec. %7,8'' Accum. 4eprec. %ear#'nd %7,8'' +ook 5alue %ear#'nd %6&,&''

4eclining#+alance 4eclining#+alance Method Method


%ear 6 / +ook 5alue +eginning of %ear /ate A79,??? 6&,&'' 9?E &'5 Annual 4eprec. AG,H?? 3,98' Accum. 4eprec. %ear#'nd AG,H?? +ook 5alue %ear#'nd A69,9??

A69,9?? A69,9?? ( ( .9? .9?

4eclining#+alance 4eclining#+alance Method Method


%ear 6 / +ook 5alue +eginning of %ear /ate A79,??? 6&,&'' 9?E &'5 Annual 4eprec. AG,H?? 3,98' Accum. 4eprec. %ear#'nd AG,H?? 63,:8' +ook 5alue %ear#'nd A69,9?? 4,8&'

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 : +ook 5alue +eginning of %ear /ate A79,??? 69,9?? 4,8&' 9?E 9?E &'5 Annual 4eprec. AG,H?? :,IH? :,&38 Accum. 4eprec. %ear#'nd AG,H?? 6:,8H? 64,468 +ook 5alue %ear#'nd A69,9?? D,H9? 3,64&

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 8 & +ook 5alue +eginning of %ear /ate A79,??? 69,9?? D,H9? 3,64& 9?E 9?E 9?E &'5 Annual 4eprec. AG,H?? :,IH? 8,9:H /,'9& Accum. 4eprec. %ear#'nd AG,H?? 6:,8H? 6D,D6H /',47' +ook 5alue %ear#'nd A69,9?? D,H9? :,6D9 :,66'

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 8 9 3 +ook 5alue +eginning of %ear /ate A79,??? -T<PJ -T<PJ 9?E 69,9?? 9?E D,H9? 9?E :,6D9 9?E :,66' &'5 Annual 4eprec. AG,H?? :,IH? 8,9:H 7,?I9 6,/&& Accum. 4eprec. %ear#'nd AG,H?? 6:,8H? 6D,D6H 7?,DG? //,6:& +ook 5alue %ear#'nd A69,9?? D,H9? :,6D9 8,66? 6,488

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 8 9 3 +ook 5alue Accum. =ntuk th ke :, diperoleh nilai buku =ntuk th ke :, diperoleh nilai buku +ook 5alue +eginning Annual 4eprec. A6,DHH. -edang sebelumn,a diperkirakan -edang sebelumn,a diperkirakan ofA6,DHH. %ear /ate 4eprec. %ear#'nd %ear#'nd

nilai nilai bukun,a bukun,a A7,???, A7,???, maka maka dilakukan dilakukan A79,??? 9?E AG,H?? AG,H?? A69,9?? modifikasi. modifikasi.
69,9?? D,H9? :,6D9 :,66' 9?E 9?E 9?E &'5 :,IH? 8,9:H 7,?I9 6,/&& 6:,8H? 6D,D6H 7?,DG? //,6:& D,H9? :,6D9 8,66? 6,488

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 8 9 3 +ook 5alue +eginning of %ear /ate A79,??? 69,9?? D,H9? :,6D9 :,66' 9?E 9?E 9?E 9?E ;;; Annual 4eprec. AG,H?? :,IH? 8,9:H 7,?I9 6,66' Accum. 4eprec. %ear#'nd AG,H?? 6:,8H? 6D,D6H 7?,DG? +ook 5alue %ear#'nd A69,9?? D,H9? :,6D9 8,66?

A8,66? A8,66? B B A7,??? A7,???

4eclining#+alance 4eclining#+alance Method Method


%ear 6 7 8 9 3 +ook 5alue +eginning of %ear /ate A79,??? 69,9?? D,H9? :,6D9 :,66' 9?E 9?E 9?E 9?E ;;; Annual 4eprec. AG,H?? :,IH? 8,9:H 7,?I9 6,66' Accum. 4eprec. %ear#'nd AG,H?? 6:,8H? 6D,D6H 7?,DG? //,''' +ook 5alue %ear#'nd A69,9?? D,H9? :,6D9 8,66? /,''' <i!ai buku y+ diin+inkan

-o(parin+ -o(parin+ Strai+ht;"ine Strai+ht;"ine =ith =ith the the De#!inin+;)a!an#e De#!inin+;)a!an#e Method Method
Strai+ht;"ine Method 4epreciation (A!
3,''' &,''' :,''' /,''' 6,''' '

De#!inin+;)a!an#e Method

6 / : "i e .years0

&

6 / : "i e .years0

&

4. METODE JUMLAH ANGKA TAHUN


- JMLH BI. PENYUSUTAN SEMAKIN MENURUN - BI. PENYUSUTAN = TARI X DASAR PENYSTN TARIF = ANGKA TAHUN !JMLH ANGKA TH DASAR PENYUSUTAN = H.P" # NILAI SISA - PEMBEBANAN PENYUSUTAN : APABILA DLM SATU PERIODE PEMBUKUAN TARI BELUM DIHITUNG PENUH$ MAKA KEKURANGANNYA DIBEBANKAN TAHUN BERIKUTNYA.

/evisi /evisi 'stimasi 'stimasi 4epresiasi 4epresiasi


-ebuah -ebuah mesin mesin dibeli dibeli A68?,???, A68?,???, semula semula A68?,??? B A6?,??? diestimasikan diestimasikan manfaatn,a manfaatn,a 8? 8? 8? ,ears th th dgn dgn nilai nilai sisa sisa A6?,???. A6?,???. -etelah -etelah disusutkan disusutkan 6? 6? th th dgn dgn A9,??? per ,ear the the straight#line straight#line method. method. Annual 4epreciation

/evising /evising 4epreciation 4epreciation 'stimates 'stimates


'Kuipment 68?,??? Accumulated 4epreciation 9,??? 9,??? 9,??? 9,??? 9,??? 9,??? 9,??? 9,??? 9,??? 9,??? 9?,???

+ook value C AG?,???

+efore +efore revising revising

/evising /evising 4epreciation 4epreciation 'stimates 'stimates


Pada th ke 66, diestimasikan masih dapat memberikan manfaat sampai 7: th (lebih dari 7? th! dan nilai sisa direvisi menjadi A:,???. +ook value B revised residual value /evised estimated remaining life A8,9?? revised AG?,??? B A:,??? C annual depreciation 7: ,ears

apital apital and and /evenue /evenue '(penditures '(penditures


Pengeluaran Pengeluaran untuk untuk perbaikan0penambahan perbaikan0penambahan 0memperpanjang 0memperpanjang umur umur manfaat manfaat aktiva aktiva disebut disebut #apita! #apita! e$penditures. e$penditures.

apital apital and and /evenue /evenue '(penditures '(penditures


Pengeluaran Pengeluaran untuk untuk pemeliharaan pemeliharaan 2 2 perbaikan perbaikan normal normal han,a han,a memberikan memberikan manfaat manfaat pada pada periode periode berjalan berjalan disebut disebut re>enue re>enue e$penditures. e$penditures.

apital apital and and /evenue /evenue '(penditures '(penditures


E?PE<DITU2E

In#reases In#reases operatin+ use u! !i e <o e i#ien#y or adds .e$traordinary to #apa#ity@ repairs0@ ,es -apita! E$penditure (4ebit fi(ed asset account!

2e>enue E$penditure (4ebit e(pense (o account for ordinar, maintenance and repairs!

,es
-apita! E$penditure (4ebit accumulated depreciation account!

apital apital and and /evenue /evenue '(penditures '(penditures


"IA)I"ITIES

-APITA" E?PE<DITU2ES 6. 6.Har+a Har+apero!ehan pero!ehan /. /.Ta(bahan Ta(bahan :. :.Perbaikan Perbaikan &. &.E$traordinary E$traordinary repairs repairs

ASSETS

A=<E2BS ECUIT, net in#o(e

E?PE<SES

2E*E<UES

apital apital and and /evenue /evenue '(penditures '(penditures


"IA)I"ITIES ASSETS A=<E2BS ECUIT, net in#o(e

2E*E<UE E?PE<DITU2ES Perbaikan dan pe(e!iharaan nor(a!

E?PE<SES

2E*E<UES

Accounting Accounting for for )i(ed )i(ed Asset Asset 4isposals 4isposals
Ketika asset sudah tidak memberikan manfaat lagi, perlakuann,a ada beberapa kemungkinan3 6. DihapuskanDDis arded, /. DiEua!Dso!d, or :. Ditukarkan dengan assets serupa. A,at jurnal untuk mencatat pelepasan aktiva tetap dapat bervariasi tergantung dengan berbagai jenis keadaan, tetapi a,at jurnal ,ang selalu diperlukan adalah3 Akun akt tetap harus dikredit sebesar harga perolehan, dan akun Akumulasi depresiasi harus didebit sebesar saldon,a saat pelepasan untuk menghapus dari akun

4iscarding 4iscarding )i(ed )i(ed Assets Assets


-uatu -uatu jenis jenis peralatan peralatan ,g ,g diperoleh diperoleh A7:,??? A7:,??? telah telah disusutkan disusutkan penuh. penuh. Pada Pada 69 69 Pebruari, Pebruari, peralatan peralatan tsb tsb dihapuskan. dihapuskan.

4iscarding 4iscarding )i(ed )i(ed Assets Assets


)eb. 69 Accumulated 4epr.L'Kuipment 'Kuipment To >rite off full, depreciated eKuipment. 7: ??? ?? 7: ??? ??

4iscarding 4iscarding )i(ed )i(ed Assets Assets


Peralatan Peralatan senilai senilai AH,??? AH,??? disusutkan disusutkan dgn dgn tarif tarif garis garis lurus lurus sebesar sebesar 6?E. 6?E. -etelah -etelah jurnal jurnal pen,esuaian, pen,esuaian, -aldo -aldo A A umulated umulated Depre Depre iati!n"E#uipment iati!n"E#uipment sebesar sebesar A9,I:?. A9,I:?. Peralatan Peralatan tsb tsb dihentikan dihentikan pemakaiann,a pemakaiann,a pada pada 79 79 Maret. Maret.
Mar. 79 4epreciation '(pense.L'Kuipment Accum. 4epreciationL'Kuipment To record current depreciation on eKuipment discarded. 6:? ?? 6:? ??

AH?? AH??( (8067 8067

4iscarding 4iscarding )i(ed )i(ed Assets Assets

Mar. 79 Accumulated 4epr.L'Kuipment ;oss on 4isposal of )i(ed Asset 'Kuipment To >rite off eKuipment discarded.

9 G?? ?? 6 6?? ?? H ??? ??

Sa!e Sa!e o o Fi$ed Fi$ed Assets Assets


Aktiva tetap ,g dijual, ada 8 kemungkinan 3 impas0 reak e!ent, Kerugian0"oss , Keuntungan0#ain.
6. 1ika Hrg 1ual C &ilai +uku, no gain or loss. 7. 1ika H. 1ual N &. +uku, terjadi kerugian 8. 1ika H. 1ual O &. +uku, terjadi keuntungan Main or loss >ill be reported in the income statement as <ther "ncome or <ther ;oss.

Sa!e Sa!e o o Fi$ed Fi$ed Assets Assets


Peralatan Peralatan senilai senilai A6?,??? A6?,??? didepresiasi didepresiasi dgn dgn tarif tarif grs grs lurus lurus 6?E. 6?E. Peralatan Peralatan dijual dijual cash cash pada pada 67 67 <ktober. <ktober. A A umulated umulated Depre Depre iati!n iati!n (last (last adjusted adjusted 4ecember 4ecember 86! 86! ber ber saldo saldo AI,???. AI,???.
<ct. 67 4epreciation '(penseL'Kuipment Accumulated 4epr.L'Kuipment To record current depreciation on eKuipment sold. I:? ?? I:? ??

A6?,??? A6?,??? ( (P P (6?E (6?E

Sa!e Sa!e o o Fi$ed Fi$ed Assets Assets


Assumption Assumption 63 63 The The eKuipment eKuipment is is sold sold for for A7,7:?, A7,7:?, so so there there is is no no gain gain or or loss. loss.
<ct. 67 ash Accumulated 4epr.L'Kuipment 'Kuipment -old eKuipment. 7 7:? ?? I I:? ?? 6? ??? ??

Sa!e Sa!e o o Fi$ed Fi$ed Assets Assets


Assumption Assumption 73 73 The The eKuipment eKuipment is is sold sold for for A6,???, A6,???, so so there there is is a a loss loss of of A6,7:?. A6,7:?.
<ct. 67 ash Accumulated 4epr.L'Kuipment ;oss on 4isposal of )i(ed Assets 'Kuipment -old eKuipment. 6 ??? ?? I I:? ?? 6 7:? ?? 6? ??? ??

Sa!e Sa!e o o Fi$ed Fi$ed Assets Assets


Assumption Assumption 73 73 The The eKuipment eKuipment is is sold sold for for A7,D??, A7,D??, so so there there is is a a gain gain of of A::?. A::?.
<ct. 67 ash Accumulated 4epr.L'Kuipment 'Kuipment Main on 4isposal of )i(ed Assets -old eKuipment. 7 D?? ?? I I:? ?? 6? ??? ?? ::? ??

E$#han+es E$#han+es o o Si(i!ar Si(i!ar Fi$ed Fi$ed Assets Assets


Trade#in Allo>ance (T"A!C &ilaiTukar tambah aktiva sejenis +oot B -aldo terutang untuk akt tetap baru setelah dikurangi nilai tukar tambah. T"A O +ook 5alue C Main on Trade T"A N +ook 5alue C ;oss on Trade Mains tidak pernah dicatat0diakui ;osses harus diakui0dicatat.

E$#han+es E$#han+es o o Si(i!ar Si(i!ar Fi$ed Fi$ed Assets Assets


Har+a pera!atan baru Har+a pero!ehan pera!atan !a(a Ak( depresiasi pada t+! pertukaran )ook >a!ueD<. )uku saat pertukaran %3,''' %&,''' :,/'' % 4''

-ASE A<E .GAI<0G Trade;in a!!owan#e, %6,6'' -ash paid, %:,7'' .%3,''' 1 %6,6''0 Mains Mains are are not not TIA H )ook *a!ue = Gain recogniQed recogniQed for for %6,6'' 1 %4'' = %:'' financial financial reporting. reporting. )oot I )ook = -ost o <ew EJuip(ent %:,7'' I %4'' = %&,9''

E$#han+es E$#han+es o o Si(i!ar Si(i!ar Fi$ed Fi$ed Assets Assets


<n 1une 6G, eKuipment e(changed at a gain of A8??.
1une 6G Accumulated 4epr.L'Kuipment 'Kuipment (ne> eKuipment! 'Kuipment (old eKuipment! ash 8 7?? ?? 9 I?? ?? 9 ??? ?? 8 G?? ??

E$#han+es E$#han+es o o Si(i!ar Si(i!ar Fi$ed Fi$ed Assets Assets


Har+a pera!atan baru Har+a pero!ehan pera!atan y+ ditukar Ak( depresiasi saat pertukaran <i!ai )uku saat pertukaran %6',''' %9,''' &,8'' %/,&''

-ASE T=A ."ASS0G Trade;in a!!owan#e, %/,''' -ash paid, %4,''' .%6',''' 1 %/,'''0 TIAK)ook *a!ue = "oss ;osses ;osses are are recogniQed %/,''' 1 %/,&'' = %&'' recogniQed for for

financial financial reporting. reporting.

E$#han+es E$#han+es o o Si(i!ar Si(i!ar Fi$ed Fi$ed Assets Assets


<n -eptember I, eKuipment e(changed at a loss of A9??.
-ept. I Accumulated 4epr.L'Kuipment 'Kuipment (ne> eKuipment! ;oss on 4isposal of )i(ed Assets 'Kuipment (old eKuipment! ash 9 H?? ?? 6? ??? ?? 9?? ?? I ??? ?? D ??? ??

<atura! <atura! 2esour#es 2esour#es and and Dep!etion Dep!etion


4eplesi 4eplesi (4epletion! (4epletion! adalah adalah proses proses transfer transfer HPo0 HPo0 ost ost sumber sumber da,a da,a alam alam ke ke rekening rekening beban beban (e(pense!. (e(pense!.

Perhitungan Deplesi = Unit Produksi

<atura! <atura! 2esour#es 2esour#es and and Dep!etion Dep!etion


Perush memba,ar A9??,??? unt mendapatkan hak penambangan ,g diestimasikan memiliki cadangan 6,???,??? tons. 4eplesi per ton A?.9? (A9??,??? F 6,???,??? tons!.

<atura! <atura! 2esour#es 2esour#es and and Dep!etion Dep!etion


-elama setahun ditambang, G?,??? tons. 4eplesi periodik C A8H,??? (G?,??? tons ( A?.9?!.
Adjusting 'ntr, 4ec. 86 +eban 4eplesi Akumulasi 4eplesi 8H ??? ?? 8H ??? ??

Intan+ib!e Assets and A(ortiLation


A(ortiLation (erupakan berkuran+nya HPoD#ost akt tak berwuEud y+ tidak na(pak se# isik dan tidak unt diEua! .patents, #opyri+htsDhak #ipta, and +oodwi!!0. Date Des#ription Debit -redit
/',''' /','''

De#. :6 )eban A(ortisasi Patents

Me(be!i hak paten %6'','''. U(ur paten 66 th dan pada saat dibe!i te!ah di+unakan 8 th
66 th 1 8 th = 3 th .%6'',''' D 3 th0 = %/',''' per th

Discovery 4ining Co' Partial 5alance !heet December ,/$ 2002


Property$ plant$ and e7uipment8 Cost Accum' Depr' 5oo6 )alue

;and +uildings )actor, eKuipment <ffice eKuipment

A 8?,??? 66?,??? H:?,??? 67?,??? AG6?,??? -ost

A 7H,??? 6G7,??? 68,??? A786,??? A##u(. Depr. A D??,??? 7??,??? A6,???,???

A 8?,??? D9,??? 9:D,??? 6?I,??? A HIG,??? )ook *a!ue A9??,??? ::?,??? G:?,??? A6,H7G,??? A I:,??? :?,??? A 67:,???

Mineral deposits3 Alaska deposit R,oming deposit

A6,7??,??? I:?,??? A6,G:?,??? Total propert,, plant, and eKuipment Intan+ib!e assetsG Patents Mood>ill Total intangible assets

Pro#ter M Ga(b!e Fi$ed assets .net0 "on+;ter( debt

2atio o Fi$ed Assets to "on+;Ter( "iabi!ities .in (i!!ions0


/''/ %6:,:&7 %66,/'6 /''6 %6:,'73 %7,97/

2atio o i$ed assets to !on+;ter( !iabi!ities

6./

6.:

=se3 =se3 To To indicate indicate the the margin margin of of safet, safet, to to long#term long#termcreditors creditors

$%apter &' The The 'nd 'nd