2. Karakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva Tetap
Fixed assets merupakan aktiva
jangka panjang atau relatif
permanen
Fixed assets merupakan aktiva
jangka panjang atau relatif
permanen
Merupakan aktiva berwujud
karena terlihat secara fisik.
Merupakan aktiva berwujud
karena terlihat secara fisik.
Dimiliki dan digunakan
perusahaan, tidak unt dijual sbg
bagian dari operasional perush
Dimiliki dan digunakan
perusahaan, tidak unt dijual sbg
bagian dari operasional perush
3. MengklasifikasikanMengklasifikasikan
Harga Perolehan (Costs)Harga Perolehan (Costs)
MengklasifikasikanMengklasifikasikan
Harga Perolehan (Costs)Harga Perolehan (Costs)
Is the purchased
item long-lived?
Yes
Is the asset used in
a productive
purpose?
No
Expense
Yes
Fixed Assets
No
Investment
4.
5. TanahTanahTanahTanah
• Harga beliHarga beli
• Pajak PenjualanPajak Penjualan
• PerijinanPerijinan
• Komisi MakelarKomisi Makelar
• Bea Balik NamaBea Balik Nama
• Biaya SurveyBiaya Survey
• Harga beliHarga beli
• Pajak PenjualanPajak Penjualan
• PerijinanPerijinan
• Komisi MakelarKomisi Makelar
• Bea Balik NamaBea Balik Nama
• Biaya SurveyBiaya Survey
6. TanahTanahTanahTanah
• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from governmentPermits from government
agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from governmentPermits from government
agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan ygPembongkaran bangunan yg
tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving ygPengaspalan/paving yg
membatasi tanahmembatasi tanah
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan ygPembongkaran bangunan yg
tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving ygPengaspalan/paving yg
membatasi tanahmembatasi tanah
7. Jasa Arsitek
Jasa Insinyur
Biaya asuransi selama
konstruksi
Bunga pinjaman unt
biaya konstruksi
Jalan sekitar bangunan
BangunanBangunanBangunanBangunan
9. • Pohon & Rerumputan
• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir
Pengembangan TanahPengembangan Tanah
10. Mesin dan PeralatanMesin dan Peralatan
• Pajak Penjualan
• Biaya angkut
• Pemasanagan
• Perbaikan
(Pembelian peralatan
bekas)
11. Mesin dan PeralatanMesin dan Peralatan
• Asuransi
pengangkutan
• Perakitan
• Modifikasi
Penggunaan
• Pengujian sebelum
penggunaan
• Perijinan
12. Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::
Kerusakan akibat kekerasan
Kesalahan Pemasangan
Pencurian yg tidak
diasuransikan
Kerusakan selama bongkar
pasang
Denda perijinan
13. PEROLEHAN AKTIVA TETAP
1. PEMBELIAN :
- TUNAI : AKTIVA TETAP Rp. XX
KAS 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
14. KarakteristikKarakteristik DepreciationDepreciationKarakteristikKarakteristik DepreciationDepreciation
Semua fixed assets kecuali land kapasitasnya
akan berkurang dalam memberikan manfaat.
Berkurangnya manfaat atau kapasitas produksi
diakui sbg Depreciation Expense.
Semua fixed assets kecuali land kapasitasnya
akan berkurang dalam memberikan manfaat.
Berkurangnya manfaat atau kapasitas produksi
diakui sbg Depreciation Expense.
Penyusutan fisik terjadi karena kerusakan, keausan
akibat penggunaan dan pengaruh cuaca.
Penyusutan fisik terjadi karena kerusakan, keausan
akibat penggunaan dan pengaruh cuaca.
Penyusutan fungsional terjadi jika akt tetap tidak
mampu lagi menyediakan manfaat sbgmn yg
diharapkan, mis: personal computer.
Penyusutan fungsional terjadi jika akt tetap tidak
mampu lagi menyediakan manfaat sbgmn yg
diharapkan, mis: personal computer.
17. ContohContohContohContoh
Original Cost.....………….. $24,000
Estimated Life in years….. 5 years
Estimated Life in hours….. 10,000
Estimated Residual Value... $2,000
Original Cost.....………….. $24,000
Estimated Life in years….. 5 years
Estimated Life in hours….. 10,000
Estimated Residual Value... $2,000
21. Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
The straight-line method banyak
digunakan perusahaan karena sederhana
dan memberikan alasan yang rasional
dalam mentransfer cost ke beban
periodik jika asset yg digunakan
memberikan manfaat yg sama
The straight-line method banyak
digunakan perusahaan karena sederhana
dan memberikan alasan yang rasional
dalam mentransfer cost ke beban
periodik jika asset yg digunakan
memberikan manfaat yg sama
22. Accum. Depr. Book Value Depr. Book Value
at Beginning at Beginning Expense at End
Year Cost of Year of Year for Year of Year
1 $24,000 $24,000 $4,400 $19,600
2 24,000 $ 4,400 19,600 4,400 15,200
3 24,000 8,800 15,200 4,400 10,800
4 24,000 13,200 10,800 4,400 6,400
5 24,000 17,600 6,400 4,400 2,000
Cost ($24,000)Cost ($24,000) –– Residual Value ($2,000)Residual Value ($2,000)
Estimated Useful Life (5 years)Estimated Useful Life (5 years)
=
AnnualAnnual
DepreciationDepreciation
Expense ($4,400Expense ($4,400))
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
24. $24,000 – $2,000
10,000 hours
= Depreciation per unit, hour, etc.= $2.20 per hour
Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
25. The units-of-production method
lebih tepat digunakan untuk
aktiva tetap yang memberikan
manfaat tidak sama setiap
periode.
The units-of-production method
lebih tepat digunakan untuk
aktiva tetap yang memberikan
manfaat tidak sama setiap
periode.
Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
27. There’s a shortcut. Simply
divide one by the number of
years (1 ÷ 5 = .20).
There’s a shortcut. Simply
divide one by the number of
years (1 ÷ 5 = .20).
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
28. Double the straight-line rate.
Step 2Step 2
.20 x 2 = .40
For the first year, the cost of the asset is
multiplied by 40 percent. After the first year,
the declining book value of the asset is
multiplied 40 percent.
For the first year, the cost of the asset is
multiplied by 40 percent. After the first year,
the declining book value of the asset is
multiplied 40 percent.
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
30. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$24,000 x .40$24,000 x .40
31. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
32. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$14,400 x .40$14,400 x .40
33. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
34. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
35. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
36. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
STOP!STOP!
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
37. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Untuk th ke 5, diperoleh nilai buku
$1,866. Sedang sebelumnya diperkirakan
nilai bukunya $2,000, maka dilakukan
modifikasi.
Untuk th ke 5, diperoleh nilai buku
$1,866. Sedang sebelumnya diperkirakan
nilai bukunya $2,000, maka dilakukan
modifikasi.
38. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
$3,110 – $2,000$3,110 – $2,000
39. Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000
Nilai buku
yg
diinginkan
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
40. Comparing Straight-Line With theComparing Straight-Line With the
Declining-Balance MethodDeclining-Balance Method
Comparing Straight-Line With theComparing Straight-Line With the
Declining-Balance MethodDeclining-Balance Method
Straight-Line
Method
Depreciation($)
5,000
4,000
3,000
2,000
1,000
0
Life (years)
Declining-Balance
Method
Life (years)
1 2 3 4 1 2 3 4
41. 4. METODE JUMLAH ANGKA TAHUN
- JMLH BI. PENYUSUTAN SEMAKIN MENURUN
- BI. PENYUSUTAN = TARIF X DASAR PENYSTN
TARIF = ANGKA TAHUN /JMLH ANGKA TH
DASAR PENYUSUTAN = H.Po – NILAI SISA
- PEMBEBANAN PENYUSUTAN : APABILA DLM
SATU PERIODE PEMBUKUAN TARIF BELUM
DIHITUNG PENUH, MAKA KEKURANGANNYA
DIBEBANKAN TAHUN BERIKUTNYA.
42.
43. Revisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi Depresiasi
Sebuah mesin dibeli
$130,000, semula
diestimasikan manfaatnya 30
th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn
the straight-line method.
Sebuah mesin dibeli
$130,000, semula
diestimasikan manfaatnya 30
th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn
the straight-line method.
Annual
Depreciation
$130,000 – $10,000
30 years
$4,000 per year
45. Pada th ke 11, diestimasikan masih dapat memberikan
manfaat sampai 25 th (lebih dari 20 th) dan nilai sisa
direvisi menjadi $5,000.
Book value – revised residual value
Revised estimated remaining life
Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates
$90,000 – $5,000
25 years
$3,400 revised
annual depreciation=
46. Pengeluaran untuk
perbaikan/penambahan
/memperpanjang umur
manfaat aktiva disebut
capital expenditures.
Pengeluaran untuk
perbaikan/penambahan
/memperpanjang umur
manfaat aktiva disebut
capital expenditures.
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
47. Pengeluaran untuk
pemeliharaan & perbaikan
normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.
Pengeluaran untuk
pemeliharaan & perbaikan
normal hanya memberikan
manfaat pada periode berjalan
disebut revenue expenditures.
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
48. EXPENDITURE
Increases
operating
efficiency or adds
to capacity?
Capital
Expenditure
(Debit fixed asset
account)
YesYes
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
Increases
useful life
(extraordinary
repairs)?
NoNo
Capital Expenditure
(Debit accumulated
depreciation account)
YesYes
Revenue
Expenditure
(Debit expense
account for
ordinary
maintenance
and repairs)
NoNo
49. LIABILITIES
OWNER’S
EQUITY
REVENUES
ASSETS
EXPENSES
CAPITALCAPITAL
EXPENDITURESEXPENDITURES
1. Harga perolehan1. Harga perolehan
2. Tambahan2. Tambahan
3. Perbaikan3. Perbaikan
4. Extraordinary4. Extraordinary
repairsrepairs
1. Harga perolehan1. Harga perolehan
2. Tambahan2. Tambahan
3. Perbaikan3. Perbaikan
4. Extraordinary4. Extraordinary
repairsrepairs
net income
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
51. Accounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset Disposals
Ketika asset sudah tidak memberikan manfaat lagi,
perlakuannya ada beberapa kemungkinan:
1. Dihapuskan/Discarded,
2. Dijual/sold, or
3. Ditukarkan dengan assets serupa.
Ayat jurnal untuk mencatat pelepasan aktiva tetap dapat
bervariasi tergantung dengan berbagai jenis keadaan,
tetapi ayat jurnal yang selalu diperlukan adalah:
Akun akt tetap harus dikredit sebesar harga perolehan,
dan akun Akumulasi depresiasi harus didebit sebesar
saldonya saat pelepasan untuk menghapus dari akun
52. Suatu jenis peralatan yg
diperoleh $25,000 telah
disusutkan penuh. Pada 14
Pebruari, peralatan tsb
dihapuskan.
Suatu jenis peralatan yg
diperoleh $25,000 telah
disusutkan penuh. Pada 14
Pebruari, peralatan tsb
dihapuskan.
Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets
54. Peralatan senilai $6,000 disusutkan dgn tarif garis
lurus sebesar 10%. Setelah jurnal penyesuaian,
Saldo Accumulated Depreciation—Equipment
sebesar $4,750. Peralatan tsb dihentikan
pemakaiannya pada 24 Maret.
Peralatan senilai $6,000 disusutkan dgn tarif garis
lurus sebesar 10%. Setelah jurnal penyesuaian,
Saldo Accumulated Depreciation—Equipment
sebesar $4,750. Peralatan tsb dihentikan
pemakaiannya pada 24 Maret.
Mar. 24 Depreciation Expense.—Equipment 150 00
To record current depreciation
on equipment discarded.
Accum. Depreciation—Equipment 150 00
Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets
$600 x 3/12$600 x 3/12
55. Mar. 24 Accumulated Depr.—Equipment 4 900 00
Loss on Disposal of Fixed Asset 1 100 00
To write off equipment
discarded.
Equipment 6 000 00
Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets
56. Gain or loss will be reported in the income
statement as Other Income or Other Loss.
Aktiva tetap yg dijual, ada 3 kemungkinan :
impas/Break event, Kerugian/Loss ,
Keuntungan/Gain.
1. Jika Hrg Jual = Nilai Buku, no gain or loss.
2. Jika H. Jual < N. Buku, terjadi kerugian
3. Jika H. Jual > N. Buku, terjadi keuntungan
Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets
57. Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets
Peralatan senilai $10,000 didepresiasi dgn tarif
grs lurus 10%. Peralatan dijual cash pada 12
Oktober. Accumulated Depreciation (last
adjusted December 31) ber saldo $7,000.
Peralatan senilai $10,000 didepresiasi dgn tarif
grs lurus 10%. Peralatan dijual cash pada 12
Oktober. Accumulated Depreciation (last
adjusted December 31) ber saldo $7,000.
Oct. 12 Depreciation Expense—Equipment 750 00
To record current depreciation
on equipment sold.
Accumulated Depr.—Equipment 750 00
$10,000 x ¾$10,000 x ¾
x10%x10%
$10,000 x ¾$10,000 x ¾
x10%x10%
58. Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets
Assumption 1: The equipment is sold
for $2,250, so there is
no gain or loss.
Assumption 1: The equipment is sold
for $2,250, so there is
no gain or loss.
Oct. 12 Cash 2 250 00
Sold equipment.
Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00
59. Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets
Assumption 2: The equipment is sold
for $1,000, so there is a
loss of $1,250.
Assumption 2: The equipment is sold
for $1,000, so there is a
loss of $1,250.
Oct. 12 Cash 1 000 00
Sold equipment.
Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00
Loss on Disposal of Fixed Assets 1 250 00
60. Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets
Assumption 2: The equipment is sold
for $2,800, so there is a
gain of $550.
Assumption 2: The equipment is sold
for $2,800, so there is a
gain of $550.
Sold equipment.
Equipment 10 000 00
Gain on Disposal of Fixed Assets 550 00
Accumulated Depr.—Equipment 7 750 00
Oct. 12 Cash 2 800 00
61. Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
Trade-in Allowance (TIA)=
NilaiTukar tambah aktiva sejenis
Boot – Saldo terutang untuk akt tetap baru
setelah dikurangi nilai tukar tambah.
TIA > Book Value = Gain on Trade
TIA < Book Value = Loss on Trade
Gains tidak pernah dicatat/diakui
Losses harus diakui/dicatat.
62. CASE ONE (GAIN):
Trade-in allowance, $1,100
Cash paid, $3,900 ($5,000 – $1,100)
TIA > Book Value = Gain
$1,100 – $800 = $300
Boot + Book = Cost of New Equipment
$3,900 + $800 = $4,700
Harga peralatan baru $5,000
Harga perolehan peralatan lama $4,000
Akm depresiasi pada tgl pertukaran 3,200
Book value/N. Buku saat pertukaran $ 800
Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
Gains are not
recognized for
financial reporting.
Gains are not
recognized for
financial reporting.
63. Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
June 19 Accumulated Depr.—Equipment 3 200 00
Equipment (new equipment) 4 700 00
Equipment (old equipment) 4 000 00
Cash 3 900 00
On June 19, equipment exchanged
at a gain of $300.
64. CASE TWO (LOSS):
Trade-in allowance, $2,000
Cash paid, $8,000 ($10,000 – $2,000)
TIA<Book Value = Loss
$2,000 – $2,400 = $400
Harga peralatan baru $10,000
Harga perolehan peralatan yg ditukar $7,000
Akm depresiasi saat pertukaran 4,600
Nilai Buku saat pertukaran $2,400
Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
Losses are
recognized for
financial reporting.
Losses are
recognized for
financial reporting.
65. Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets
Sept. 7 Accumulated Depr.—Equipment 4 600 00
Equipment (new equipment) 10 000 00
Loss on Disposal of Fixed Assets 400 00
On September 7, equipment
exchanged at a loss of $400.
Equipment (old equipment) 7 000 00
Cash 8 000 00
66. Natural Resources andNatural Resources and
DepletionDepletion
Natural Resources andNatural Resources and
DepletionDepletion
Deplesi (Depletion) adalah proses
transfer HPo/Cost sumber daya
alam ke rekening beban (expense).
Deplesi (Depletion) adalah proses
transfer HPo/Cost sumber daya
alam ke rekening beban (expense).
Perhitungan
Deplesi = Unit Produksi
67. Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion
Perush membayar
$400,000 unt
mendapatkan hak
penambangan yg
diestimasikan
memiliki cadangan
1,000,000 tons.
Deplesi per ton $0.40
($400,000 ÷
1,000,000 tons).
68. Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion
Adjusting Entry
Akumulasi Deplesi 36 000 00
Selama setahun ditambang, 90,000 tons.
Deplesi periodik = $36,000
(90,000 tons x $0.40).
Dec. 31 Beban Deplesi 36 000 00
69. DateDate DescriptionDescription DebitDebit CreditCredit
Intangible Assets and AmortizationIntangible Assets and Amortization
Dec. 31 Beban Amortisasi 20,000
Patents 20,000
Membeli hak paten $100,000. Umur paten 11 th dan
pada saat dibeli telah digunakan 6 th
Amortization merupakan berkurangnya HPo/cost akt tak
berwujud yg tidak nampak sec fisik dan tidak unt dijual
(patents, copyrights/hak cipta, and goodwill).
11 th – 6 th = 5 th
($100,000 / 5 th) = $20,000 per th
70. Alaska deposit $1,200,000 $ 800,000 $400,000
Wyoming deposit 750,000 200,000 550,000
$1,950,000 $1,000,000 950,000
Total property, plant, and equipment $1,629,000
Intangible assets:
Patents $ 75,000
Goodwill 50,000
Total intangible assets $ 125,000
Discovery Mining Co.
Partial Balance Sheet
December 31, 2006
Accum. Book
Property, plant, and equipment: Cost Depr. Value
Land $ 30,000 $ 30,000
Buildings 110,000 $ 26,000 84,000
Factory equipment 650,000 192,000 458,000
Office equipment 120,000 13,000 107,000
$910,000 $231,000 $ 679,000
Accum. Book
Mineral deposits: Cost Depr. Value
71. Ratio of Fixed Assets to Long-TermRatio of Fixed Assets to Long-Term
LiabilitiesLiabilities (in millions)
2002 2001
Procter & Gamble
Fixed assets (net) $13,349 $13,095
Long-term debt $11,201 $9,792
Ratio of fixed assets toRatio of fixed assets to
long-term liabilitieslong-term liabilities 1.21.2 1.31.3
Use: To indicate the margin of safety
to long-term creditors
Use: To indicate the margin of safety
to long-term creditors