11-1

CHAPTER 11

DEPRESIASI,IMPAIRMENT DAN DEPLESI

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield

11-2
 Depresiasi

Depresiasi adalah proses akuntansi dalam

mengalokasikan harga perolehan asset berwujud ke
dalam masa manfaat asset dengan cara sistematis dan
rasional

Alokasi harga perolehan / cost dari asset jangka panjang:

Asset tetap berwujud = Depresiasi
Asset tak berwujud/Intangibles = Amortisasi
Sumber daya alam/Mineral resources = Deplesi

11-3 LO 1 Explain the concept of depreciation.

 Depresiasi
Factor yang mempengaruhi proses
penyusutan/depresiasi:

(1) Dasar penyusutan

(2) Masa manfaat Asset

(3) Metode penyusutan yang dipakai.

11-4 LO 2 Identify the factors involved in the depreciation process.

 Depresiasi

Faktor yang mempengaruhi Depresiasi:

Dasar penyusutan
Illustration 11-1

11-5 LO 2 Identify the factors involved in the depreciation process.

 Depresiasi

Factor yang mempengaruhi depresiasi

Taksiran masa manfaat
 Masa manfaat ekonomi vs umur fisik asset

 penyusutan dilakukan berdasarkan :

1. Faktor fisik.

2. Faktor Ekonomi

11-6 LO 2 Identify the factors involved in the depreciation process.

 Depresiasi

Methode Penyusutan

(1) Unit Produksi

(2) Garis lurus (Straight-line method.)

(3) Saldo menurun:

a) Sum-of-the-years’-digits.

b) Declining-balance method

LO 3 Compare activity, straight-line, and diminishing-

11-7
charge methods of depreciation.
 Depreciation - Method of Cost Allocation

Unit aktivitas/unit produksi

Illustration 11-2

Stanley Coal
Mines Facts

Illustration: Jika Stanley menggunakan crane selama 4.000

jam pada tahun pertama, maka Beban penyusutan/Depresiasi:
Illustration 11-3

11-8 LO 3
 Depreciation - Method of Cost Allocation

Straight-Line Method
Illustration 11-2

Stanley Coal
Mines Facts

Illustration: perhitungan beban penyusutannya sbb:

Illustration 11-4

11-9 LO 3
 Depreciation - Method of Cost Allocation

Saldo Menurun
Illustration 11-2

Stanley Coal
Mines Facts

Sum-of-the-Years’-Digits. Setiap bagian menggunakan jumlah

angka tahun sbg denominator (5 + 4 + 3 + 2 + 1 = 15).

Alternate sum-of-the- n(n+1) 5(5+1)

= = 15
years’ calculation 2 2
11-10 LO 3
 Depreciation - Method of Cost Allocation

Sum-of-the-Years’-Digits
Illustration 11-6

LO 3 Compare activity, straight-line, and diminishing-

11-11
charge methods of depreciation.
 Depreciation - Method of Cost Allocation

Diminishing-Charge Methods
Illustration 11-2

Stanley Coal
Mines Facts

Declining-Balance Method.
► Menggunakan 2x persentase metode garis lurus/ straight-
line method.

► Tidak dikurangi dengan residual value dalam menghitung

depreciation base.

11-12 LO 3
 Depreciation - Method of Cost Allocation

Declining-Balance Method
Illustration 11-7

LO 3 Compare activity, straight-line, and diminishing-

11-13
charge methods of depreciation.
 Depresiasi

Komponen Depresiasi
IFRS mensyaratkan setiap bagian dari item property,
plan dan equipment yang bernilai signifikan terhadap total
cost harus di depresiasi secara terpisah

11-14 LO 4 Explain component depreciation.

 Depreciation - Method of Cost Allocation

Component Depreciation
contoh: EuroAsia Airlines memiliki pesawat seharga
€100,000,000 pada January 1, 2011. Pesawat memiliki
manfaat ekonomi 20 tahun.Metode penyusutan yang dipakai
adalah metode Garis lurus.

Illustration 11-8

11-15 LO 4 Explain component depreciation.

 Depreciation - Method of Cost Allocation

Computation of depreciation expense for EuroAsia for 2011.

Illustration 11-9

Jurnal utk mencatat penyusutan 2011.

Beban penyusutan 8,600,000

Akumulasi Depresiasi—Airplane 8,600,000

11-16 LO 4 Explain component depreciation.

 Depresiasi
E11-5 (Depreciation Computations—Four Methods): Maserati
Corporation membeli mesin baru pada tanggal 1 Agustus
2010.Cost/harga perolehan mesin €150,000. Estimasi residual value
€24,000 pada akhir masa manfaat.Estimasi masa manfaat 5 tahun
atau dapat digunakan selama 21.000 jam jasa.

Instructions: Hitung Beban penyusutan untuk tahun 2010 dengan

menggunakan metode penyusutan di bawah ini:
(a) Straight-line depreciation. (c) Sum-of-the-years’-digits.
(b) Activity method (d) Double-declining balance.

LO 3 Compare activity, straight-line, and diminishing-

11-17
charge methods of depreciation.
 Depreciation - Method of Cost Allocation

Straight-line Method
Current
Depreciable Annual Partial Year Accum.
Year Base Years Expense Year Expense Deprec.
2010 $ 126,000 / 5 = $ 25,200 x 5/12 = $ 10,500 $ 10,500
2011 126,000 / 5 = 25,200 25,200 35,700
2012 126,000 / 5 = 25,200 25,200 60,900
2013 126,000 / 5 = 25,200 25,200 86,100
2014 126,000 / 5 = 25,200 25,200 111,300
2015 126,000 / 5 = 25,200 x 7/12 = 14,700 126,000
$ 126,000
Journal entry:

2010 Depreciation expense 10,500

Accumultated depreciation 10,500

LO 3 Compare activity, straight-line, and diminishing-

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charge methods of depreciation.
 Depreciation - Method of Cost Allocation

Activity Method (Assume 800 hours used in 2010)

($126,000 / 21,000 hours = $6 per hour)
(Given) Current
Hours Rate per Annual Partial Year Accum.
Year Used Hours Expense Year Expense Deprec.
2010 800 x $6 = $ 4,800 $ 4,800 $ 4,800
2011 x =
2012 x =
2013 x =
2014 x =
800 $ 4,800

Journal entry:
2010 Depreciation expense 4,800
Accumultated depreciation 4,800

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LO 3
 Depreciation - Method of Cost Allocation
5/12 = .416667
Sum-of-the-Years’-Digits Method 7/12 = .583333
Current
Depreciable Annual Partial Year Accum.
Year Base Years Expense Year Expense Deprec.

2010 $ 126,000 x 5/15 = 42,000 x 5/12 $ 17,500 $ 17,500

2011 126,000 x 4.58/15 = 38,500 38,500 56,000

2012 126,000 x 3.58/15 = 30,100 30,100 86,100

2013 126,000 x 2.58/15 = 21,700 21,700 107,800

2014 126,000 x 1.58/15 = 13,300 13,300 121,100

2015 126,000 x .58/15 = 4,900 4,900 126,000

$ 126,000
Journal entry:
2010 Depreciation expense 17,500
Accumultated depreciation 17,500
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LO 3
 Depreciation - Method of Cost Allocation

Double-Declining Balance Method

Current
Depreciable Rate Annual Partial Year
Year Base per Year Expense Year Expense

2010 $ 150,000 x 40% = $ 60,000 x 5/12 = $ 25,000

2011 125,000 x 40% = 50,000 50,000

2012 75,000 x 40% = 30,000 30,000

2013 45,000 x 40% = 18,000 18,000

2014 27,000 x 40% = 10,800 Plug 3,000

$ 126,000
Journal entry:
2010 Depreciation expense 25,000
Accumultated depreciation 25,000
11-21
LO 3
 Deplesi

Natural resources/sumber daya alam dapat

diklasifikasikan menjadi :

1. Biological assets

► Fair value approach (chapter 9)

2. Mineral resources (minyak,gas dan tambang mineral)

► Konsumsi/pengurangan asset

Depletion - process of allocating the cost of mineral resources.

11-22 LO 6 Explain the accounting procedures for depletion of mineral resources.

 Depletion

Menentukan Dasar Deplesi

Perhitungan depletion base meliputi:
(1) Pre-exploratory costs (biaya pra eksplorasi)

(2) Exploratory and evaluation costs (biaya

eksplorasi)

(3) Development costs (biaya pembangunan)

11-23 LO 6 Explain the accounting procedures for depletion of mineral resources.

 Depletion

Write-off of Resource Cost

Biasanya digunakan units-of-production method (activity
approach). Deplesi adalah fungsi dari jumlah yang di
ekstrak/ditambang selama satu periode.

Perhitungan:

Total cost – Residual value

= Depletion cost per unit
Total estimated units available

Units extracted x Cost per unit = Depletion

11-24 LO 6 Explain the accounting procedures for depletion of mineral resources.

 Depletion

Illustration: MaClede Co. Memiliki hak untuk menggunakan

1,000 acres untuk tambang perak. Biaya sewa $50,000.biaya
eksplorasi $100,000. Biaya pembangunan dlm rangka
pembukaan tambang $850,000. MaClede mengestimasi
tambang tsb akan menghasilkan 100,000 ounces perak

Illustration 11-18

11-25 LO 6 Explain the accounting procedures for depletion of mineral resources.

 Depletion

Jika MaClede menambang 25,000 ounces pada tahun

pertama ,maka deplesi pada tahun tsb: $250,000 (25,000
ounces x $10).
Persediaan 250,000
Akumulasi deplesi 250,000

Laporan posisi keuangan MaClede

11-26 LO 6
 Revaluations

Revaluation—Land
Illustration: Siemens Group (DEU) membeli tanah
€1,000,000 pada 5 January , 2010. Penilaian tanah
menggunakan fair value accounting setelah perolehan. Pada
31 December , 2010, fair value tanah €1,200,000. ayat jurnal
utk mencatat:

Tanah 200,000
Laba/rugi blm direalisasi-tanah 200,000

Unrealized Gain on Revaluation—Land increases other comprehensive

income in the statement of comprehensive income.

11-27 LO 7 Explain the accounting for revaluations.

 Revaluations

Revaluation—Depreciable Assets
Illustration: Lenovo Group (CHN)membeli peralatan
¥500,000 pada tgl 2 January , 2010. Peralatan memiliki masa
manfaat 5 tahun,didepresiasi menggunakan straight-line
method ,residual value 0. Lenovo melakukan revaluasi untuk
mengakui nilai wajar peralatan. Lenovo mencatat beban
depresiasi sebesar ¥100,000 (¥500,000 5) pada 31 December
, 2010, dgn jurnal sbb.

Beban penyusutan 100,000

Akumulasi penyusutan-peralatan 100,000

11-28 LO 7 Explain the accounting for revaluations.

 Revaluations

Revaluation—Depreciable Assets
Setelah melakukan pencatatan tsb peralatan memiliki carriying
value ¥400,000 (¥500,000 - ¥100,000). Berdasarkan
independent appraisal fair value peralatan pada 31 December
31, 2010, senilai¥460,000.

Akumulasi penyusutan-peralatan 100,000

Peralatan 40,000
Laba/rugi blm direalisasi-peralatan 60,000

11-29 LO 7 Explain the accounting for revaluations.

 Revaluations

Revaluation—Depreciable Assets
Illustration 11-22
Financial Statement
Presentation—Revaluations

11-30 LO 7 Explain the accounting for revaluations.

 Presentation and Analysis

Analysis of Property, Plant, and Equipment

Asset Turnover Ratio
Mengukur kemampuan
menjual dari
perusahaan

Illustration 11-24

11-31 LO 8
 Presentation and Analysis

Analysis of Property, Plant, and Equipment

Profit Margin on Sales
Mengukur kemampuan
menghasilkan laba
operasi dari penjualan
yang dilakukan.

Illustration 11-25

11-32 LO 8
 Presentation and Analysis

Analysis of Property, Plant, and Equipment

Rate of Return on Assets
Mengukur keberhasilan
dlm menggunakan asset
untuk menghasilkan
laba

Illustration 11-26

11-33 LO 8
 Presentation and Analysis

Analyst menggunakan ROA untuk mengukur kinerja

Rate of Return Profit Margin on Asset Turnover

= x
on Assets Sales

Net Income Net Income Net Sales

= x
Average Total Assets Net Sales Average Total Assets

LO 8 Explain how to report and analyze property,

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plant, equipment, and mineral resources.
 Presentation and Analysis

Analyst menggunakan ROA untuk mengukur kinerja.

Rate of Return Profit Margin on Asset Turnover

= x
on Assets Sales

€644 €644 €10,799

= x
(€9,533 €8,325) / 2 €10,799 (€9,533 €8,325) / 2

7.2% = 5.96% x 1.21

LO 8 Explain how to report and analyze property,

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plant, equipment, and mineral resources.