deplesi

• DEPLETION Deplesi –PSAK proses pengalokasian biaya perolehan

sumber daya mineral. Sumber daya alam dapat dibagi menjadi dua
kategori:
• 1. Aset biologi (timberlands) Pendekatan Nilai wajar
• 2. Sumber daya mineral (minyak, gas, dan pertambangan mineral).
Penghapusan lengkap (konsumsi) dari aset.
Menetapkan dasar deplesi
• Perhitungan dasar deplesi meliputi :
• 1. Biaya Pra eksplorasi
2.Biaya eksplorasi dan evaluasi
3.Biaya pengembangan
Write off resource cost
Biasanya perusahaan menghitung deplesi dengan metode untit
produksi (pendekatan aktivitas). Deplesi adalah fungsi dari jumlah unit
yang diambil selama periode tersebut
DEPLETION

Illustration: MaClede Co. acquired the right to use 1,000 acres

of land in South Africa to mine for silver. The lease cost is
€50,000, and the related exploration costs on the property are
€100,000. Intangible development costs incurred in opening the
mine are €850,000. MaClede estimates that the mine will provide
approximately 100,000 ounces of gold.
ILLUSTRATION 11-19
Computation of Depletion Rate

LO 6
DEPLETION

If MaClede extracts 25,000 ounces in the first year, then the

depletion for the year is €250,000 (25,000 ounces x €10).

Inventory 250,000
Accumulated Depletion 250,000

ILLUSTRATION 11-20
MaClede’s statement of financial position: Statement of Financial Position
Presentation of Mineral Resource

Depletion cost related to inventory sold is part of cost of goods sold.

LO 6
Memperkirakan cadangan yang
dapat diperoleh kembali
• 1. sama seperti akuntansi untuk perubahan estimasi
• 2. merevisi nilai deplesi secara prospektif
• 3. membagi biaya perolehan yang tersisa dengan perkiraan baru dari
cadangan yang dipulihkan
DEPLETION

Liquidating Dividends - Dividends greater than the

amount of accumulated net income.

Illustration: Callahan Mining had a retained earnings balance of

£1,650,000, accumulated depletion on mineral properties of
£2,100,000, and share premium of £5,435,493. Callahan’s board
declared a dividend of £3 a share on the 1,000,000 shares
outstanding. It records the £3,000,000 cash dividend as follows.

Retained Earnings 1,650,000

Share Premium—Ordinary 1,350,000
Cash 3,000,000

LO 6
Penyajian laporan keuangan
• Pengungkapan yang terkait dengan pengeluaran E & E harus
mencakup :
• 1. kebijakan akuntansi untuk biaya dan evaluasi, termasuk pengakuan
asset E & E
• 2. jumlah aktiva, kewajiban, penghasilan, dan biaya, dan arus kas
operasi yang timbul dari eksplorasi dan evaluasi sumber daya mineral
Pengakuan revaluasi
Perusahaan dapat menilai asset berwujud berumur panjang setelah
perolehan sebesar biaya perolehan atau nilai wajar. Network rail
memilih untuk menggunakan nilai wajar menjelaskan jaringan
tersebut :
• peningkatan aset berwujud berumur panjang 4289 euro
• perubahan nilai wajar dicatat dengan menyesuaikan akun aset dan
mengakui keuntungan yg belum direalisasi.
• Laba yang belum direalisasi sering disebut surplus revaluasi
Recognizing Revaluation

Revaluation—Land
Illustration: Siemens Group (DEU) purchased land for €1,000,000
on January 5, 2015. The company elects to use revaluation
accounting for the land in subsequent periods. At December 31,
2015, the land’s fair value is €1,200,000. The entry to record the
land at fair value is as follows.

Land 200,000
Unrealized Gain on Revaluation - Land 200,000

Unrealized Gain on Revaluation—Land increases other comprehensive

income in the statement of comprehensive income.

LO 7
Recognizing Revaluation

Revaluation—Depreciable Assets
Illustration: Lenovo Group (CHN) purchases equipment for
¥500,000 on January 2, 2015. The equipment has a useful life of
five years, is depreciated using the straight-line method of
depreciation, and its residual value is zero. Lenovo chooses to
revalue its equipment to fair value over the life of the equipment.
Lenovo records depreciation expense of ¥100,000 (¥500,000 ÷ 5)
at December 31, 2015, as follows.

Depreciation Expense 100,000

Accumulated Depreciation—Equipment 100,000

LO 7
Recognizing Revaluation

Revaluation—Depreciable Assets
After this entry, Lenovo’s equipment has a carrying amount of
¥400,000 (¥500,000 - ¥100,000). Lenovo receives an independent
appraisal for the fair value of equipment at December 31, 2015,
which is ¥460,000.

Accumulated Depreciation—Equipment 100,000

Equipment 40,000
Unrealized Gain on Revaluation—Equipment 60,000

LO 7
Recognizing Revaluation
ILLUSTRATION 11-22
Revaluation—Depreciable Assets Financial Statement
Presentation—Revaluations

Under no circumstances can the Accumulated Other Comprehensive Income

account related to revaluations have a negative balance.

LO 7
Isu Isu Revaluasi
1. Perusahaan dapat memilih hanya satu nilai asset, bangunan, dan
tidak merevaluasi asset lain seperti rumah atau peralatan
2. Keuntungan yang terkait dengan revaluasi atas biaya perolehan
tersebut tidak dilaporkan dalam laba bersih tapi langsung ke ekuitas
3. Kerugian yg terkait dengan revaluasi dibawah penurunan biaya
perolehan mengurangi laba bersih. Selain itu, biaya penyusutan yg lebih
tinggi terkait dengan aktiva yang dinilai kembali juga mengurangi laba
bersih.
11 Depreciation, Impairments,
and Depletion

LEARNING OBJECTIVES
After studying this chapter, you should be able to:
1. Explain the concept of depreciation. 6. Explain the accounting procedures for
2. Identify the factors involved in the depletion of mineral resources.
depreciation process. 7. Explain the accounting for revaluations.
3. Compare activity, straight-line, and 8. Explain how to report and analyze
diminishing-charge methods of property, plant, equipment, and
depreciation.
mineral resources.
4. Explain component depreciation.
5. Explain the accounting issues related to
asset impairment.
Penyajian property, peralatan
pabrik, dan sumber daya mineral
1. Aset yang didepresiasi gunakan akumulasi penyusutan
2. Aset yg di deplesi mungkin termasuk penggunaan akun akumulasi
deplesi, atau penurunan dari aset
PRESENTATION AND ANALYSIS

Analysis of Property, Plant, and Equipment

Asset Turnover Ratio
Mengukur seberapa
adidas AG efisien suatu
perusahaan
menggunakan asetnya
untuk menghasilkan
NET INCOME.

ILLUSTRATION 11-24
Asset Turnover
LO 8
PRESENTATION AND ANALYSIS

Analysis of Property, Plant, and Equipment

Profit Margin on Sales
Mengukur kemampuan
adidas AG
untuk menghasilkan
pendapatan
operasional dari tingkat
penjualan tertentu.

ILLUSTRATION 11-25
Profit Margin on Sales
LO 8
PRESENTATION AND ANALYSIS

Analysis of Property, Plant, and Equipment

Profit Margin on Sales
Measure of the ability to
adidas AG generate operating
income from a
particular level of sales.

ILLUSTRATION 11-25
Profit Margin on Sales
LO 8
PRESENTATION AND ANALYSIS

Analysis of Property, Plant, and Equipment

Return on Assets (ROA)
Mengukur
adidas AG keberhasilan
perusahaan dalam
menggunakan aset
untuk menghasilkan
pendapatan.

ILLUSTRATION 11-26
Return on Assets
LO 8
 PRESENTATION AND ANALYSIS

Analis memperoleh wawasan lebih lanjut tentang perilaku ROA

dengan memisahkannya ke dalam komponen margin keuntungan
atas penjualan dan perputaran aset sebagai berikut:

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
 PRESENTATION AND ANALYSIS

Analis memperoleh wawasan lebih lanjut tentang perilaku ROA

dengan memisahkannya ke dalam komponen margin
keuntungan atas penjualan dan perputaran aset sebagai
berikut:
:Rate of Return Profit Margin on Asset Turnover
= x
on Assets Sales

€524 €524 €14,883

= x
(€11,651 + €11,237) / €14,883 (€11,651 + €11,237) /
2 2

4.6% = 3.5% x 1.30

LO 8