11-1

CHAPTER 11
DEPRESIASI,IMPAIRMENT DAN
DEPLESI

Intermediate Accounting
IFRS Edition
Kieso, Weygandt, and Warfield

11-2
 Depresiasi
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
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
Depresiasi

Faktor yang mempengaruhi Depresiasi:

Dasar penyusutan
Illustration 11-1

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

 Depresiasi
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
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
Allocation

Straight-Line Method
Illustration 11-2

Stanley Coal
Mines Facts

Illustration: perhitungan beban penyusutannya sbb:

Illustration 11-4

11-9 LO 3
 Depreciation
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
Allocation

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

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

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

Declining-Balance Method
Illustration 11-7

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

11-13
charge methods of depreciation.
 Depresiasi
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
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
Depreciation -- Method
Method of
of Cost
Cost Allocation
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-

11-18
charge methods of depreciation.
 Depreciation
Depreciation -- Method
Method of
of Cost
Cost Allocation
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

11-19
LO 3
 Depreciation
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
11-20
LO 3
 Depreciation
Depreciation -- Method
Method of
of Cost
Cost Allocation
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
 Deple
Deplesi
si

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
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
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
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
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
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
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
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
Revaluations

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

11-30 LO 7 Explain the accounting for revaluations.

 Presentation
Presentation and
and Analysis
Analysis

Analysis of Property, Plant, and Equipment

Asset Turnover Ratio
Mengukur kemampuan
menjual dari
perusahaan

Illustration 11-24

11-31 LO 8
 Presentation
Presentation and
and Analysis
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
Presentation and
and Analysis
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
Presentation and
and Analysis
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

11-34
LO 8 Explain how to report and analyze property,
plant, equipment, and mineral resources.
 Presentation
Presentation and
and Analysis
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

11-35
LO 8 Explain how to report and analyze property,
plant, equipment, and mineral resources.