2. Slide
9-2
Chapter 9
ASET TETAP, SUMBER
ASET TETAP, SUMBER
DAYA ALAM, DAN ASET
DAYA ALAM, DAN ASET
TAKBERWUJUD
TAKBERWUJUD
(Plant Assets, Natural Resources, and
(Plant Assets, Natural Resources, and
Intangible Assets)
Intangible Assets)
Financial Accounting, IFRS Edition
Weygandt Kimmel Kieso
3. Slide
9-3
1. Describe how the cost principle applies to plant assets.
2. Explain the concept of depreciation.
3. Compute periodic depreciation using different methods.
4. Describe the procedure for revising periodic depreciation.
5. Distinguish between revenue and capital expenditures, and
explain the entries for each.
6. Explain how to account for the disposal of a plant asset.
7. Compute periodic depletion of extractable natural resources.
8. Explain the basic issues related to accounting for intangible
assets.
9. Indicate how plant assets, natural resources, and intangible
assets are reported.
Study Objectives
Study Objectives
Study Objectives
Study Objectives
4. Slide
9-4
Plant Assets
Plant Assets
Plant Assets
Plant Assets
Determining the
Determining the
cost of plant
cost of plant
assets
assets
Depreciation
Depreciation
Revaluation of
Revaluation of
plant assets
plant assets
Expenditures
Expenditures
during useful life
during useful life
Plant asset
Plant asset
disposals
disposals
Natural
Natural
Resources
Resources
Natural
Natural
Resources
Resources
Intangible
Intangible
Assets
Assets
Intangible
Intangible
Assets
Assets
Statement
Statement
Presentation and
Presentation and
Analysis
Analysis
Statement
Statement
Presentation and
Presentation and
Analysis
Analysis
Presentation
Presentation
Analysis
Analysis
Accounting for
Accounting for
intangibles
intangibles
Types of
Types of
intangibles
intangibles
Research and
Research and
development
development
costs
costs
Plant Assets, Natural Resources, and Intangible
Plant Assets, Natural Resources, and Intangible
Assets
Assets
Plant Assets, Natural Resources, and Intangible
Plant Assets, Natural Resources, and Intangible
Assets
Assets
Accounting for
Accounting for
extractable
extractable
natural resources
natural resources
Financial
Financial
statement
statement
presentation
presentation
5. Slide
9-5
“digunakan dalam operasi perusahaan” dan bukan
untuk dijual kembali.
Bersifat jangka panjang dan umumnya didepresiasi.
Memiliki substansi fisik.
Plant assets mencakup tanah, penyempurnaan tanah,
bangunan, dan peralatan (mesin, perabot, alat-alat).
Karakteristik utamanya:
Section 1
Section 1 – Plant Assets
– Plant Assets
Section 1
Section 1 – Plant Assets
– Plant Assets
Dalam bahasa Inggris biasa disebut “property, plant, and
equipment”; “plant and equipment”; and “fixed assets”.
6. Slide
9-6
Section 1
Section 1 – Plant Assets
– Plant Assets
Section 1
Section 1 – Plant Assets
– Plant Assets
Illustration 9-1
Percentages of plant assets
in relation to total assets
7. Slide
9-7
Mencakup seluruh kos untuk memperoleh dan menyiapkan
tanah sesuai tujuan penggunaannya.
Kos tanah mencakup:
Kost Aset Tetap - Tanah
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
(1) Harga beli;
(2) Kos menutupan transaksi, misalnya BPHTB, honorarium
notaris;
(3) Komisi perantara real estate;
(4) Kos perataan, pengurukan, pengaliran air (drainase), dan
pembersihan;
(5) Kos peroyaan/ pencoretan hak tanggunan atas tanah.
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
8. Slide
9-8
Illustration:
Illustration: Diasumsikan bahwa Hayes Manufacturing Company
membeli real estate dengan harga tunai $100,000. Di atas tanah itu
berdiri gudang tua yang harus diratakan karena tidak sesuai dengan
tujuan penggunaan oleh perusahaan.Setelah dikurangi hasil penjualan
sisa-sisa bangunan lama tersebut, Hayes Manufacturing Company
masih harus mengeluarkan dana untuk meratakan tanah sebesar
$6,000 (kos total $7,500 dikurangi hasil penjualan sisa material
$1,500). Honorarium notaris sebesar $1,000, dan komisi perantara
sejumlah $8,000 juga ditanggung oleh pihak perusahaan.
Diminta:
Diminta: Hitunglah jumlah yang harus dilaporkan sebagai kos
tanah dan bagaimana mencatat pembelian tanah tersebut.
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
9. Slide
9-9
Tanah
Tanah
Diminta:
Diminta: Hitunglah jumlah yang harus dilaporkan sebagai kos
tanah dan bagaimana mencatat pembelian tanah tersebut.
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
Harga tunai tanah $100,000
Kos perataan gudang lama - netto $6,000
Honorarium notaris $1,000 1,000
6,000
$100,000
$115,000
Kos Tanah
Komisi perantara real-estate $8,000 8,000
Land 115,000
Cash 115,000
Journal Entry
10. Slide
9-10
Semua pengeluaran yang diperlukan untuk
menyempurnakan dan meningkatkan fungsi tanah
sesuai tujuan penggunaannya.
Kos Aset Tetap – Penyempurnaan Tanah
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Jalan, tempat parkir, pagar, taman, dan alat penyiram
air bawah tanah.
Masa manfaatnya terbatas.
Kos penyempurnaan tanah dibiayakan (misalnya,
depresiasi) selama masa manfaatnya.
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
11. Slide
9-11
Semua kos yang terkait langsung dengan pembelian
atau pembangunannya.
Kos Aset Tetap - Bangunan
Kos Pembelian:
Harga beli, kos penutupan, dan komisi perantara real estate.
Remodeling dan penggantian atau perbaikan atap, lantai,
kabel listrik, dan pipa saluran air.
Kos Konstruksi:
Harga kontrak ditambah pembayaran-pembayaran untuk
honorarium arsitek, IMB, dan penggalian (ekskavasi).
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
12. Slide
9-12
Semua kos yang timbul dalam rangka pembelian dan
penyiapan peralatan sesuai dengan tujuan
penggunaannya.
Kos peralatan mencakup:
Kos Aset Tetap - Peralatan
Harga pembelian,
PPN,
Biaya angkut,
Asuransi peralatan selama dalam perjalanan,
Kos perakitan dan instalasi, dan
Kos pelaksanaan uji coba.
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
13. Slide
9-13
Illustration:
Illustration: Diasumsikan Merten Company membeli mesin
produksi yang harga tunainya $50,000. Pengeluaran-
pengeluaran terkait meliputi PPN $3,000, asuransi perjalanan
$500, and installation and testing $1,000. Hitung jumlah yang
seharusnya dilaporkan sebagai kos mesin.
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
Determining the Cost of Plant Assets
SO 1 Describe how the cost principle applies to plant assets.
SO 1 Describe how the cost principle applies to plant assets.
Machinery
Machinery
Cash price
Sales taxes
Insurance during shipping 500
3,000
$50,000
$54,500
Cost of Machinery
Installation and testing 1,000
15. Slide
9-15
Proses alokasi kos, bukan penilaian aset.
Berlaku untuk penyempurnaan tanah, bangunan, dan
peralatan, tapi tidak untuk tanah.
Depresiasi dilakukan karena kemampuan suatu aset
untuk menghasilkan pendapatan akan menurun
selama masa manfaat aset.
Depreciation adalah proses pengalokasian kos aset-aset
berwujud menjadi biaya (expense) secara sistimatik dan
rasional ke periode-periode yang diharapkan
mendapatkan manfaat dari penggunaan aset-aset
berwujud tersebut.
Depreciation
Depreciation
Depreciation
Depreciation
SO 2 Explain the concept of depreciation.
SO 2 Explain the concept of depreciation.
16. Slide
9-16
Factors in Computing Depreciation
Cost
Depreciation
Depreciation
Depreciation
Depreciation
SO 2 Explain the concept of depreciation.
SO 2 Explain the concept of depreciation.
Useful Life Residual Value
Illustration 9-6
17. Slide
9-17
Dimaksudkan untuk memilih metode yang paling tepat
mengukur kontribusi aset terhadap pendapatan selama
masa manfaatnya.
Contoh:
Depreciation Methods
(1) Metode Garis Lurus (Straight-line method).
(2) Metode Unit Aktivitas (Units-of-Activity method).
(3) Metode Saldo Menurun (Declining-balance method).
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
18. Slide
9-18
Illustration: Barb’s Florists membeli satu unit truk pada tanggal
1 January 2011.
Diminta: Hitung depresiasi dengan menggunakan:
(a) Straight-Line (b) Units-of-Activity (c) Declining Balance.
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Illustration 9-7
19. Slide
9-19
Metode Garis Lurus (Straight-Line)
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Biaya depresiasi untuk tiap tahun jumlahnya sama.
Depreciable cost = Kos asset - residual value.
Illustration 9-8
20. Slide
9-20
Kos yang Beban Akumulasi Nilai
Tahun Didepresiasi x Tarif = Depresiasi Depresiasi Buku
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Illustration: (Straight-Line Method)
2011 $ 12,000 20% $ 2,400 $ 2,400 $ 10,600
2012 12,000 20 2,400 4,800 8,200
2013 12,000 20 2,400 7,200 5,800
2014 12,000 20 2,400 9,600 3,400
2015 12,000 20 2,400 12,000 1,000
2011
Journal
Entry
Depreciation expense 2,400
Accumulated depreciation 2,400
Illustration 9-9
21. Slide
9-21
Total unit aktivitas digunakan untuk menghitung kos
depresiasi per unit.
Biaya depresiasi bervariasi tergantung pada unit
aktivitas.
Kos yang di depresiasi = Kos – nilai residual.
Metode Unit Aktivitas (Units-of-Activity)
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Illustration 9-10
22. Slide
9-22
Beban
Unit Kos/ Depresiasi Akumulasi Nilai
Tahun Aktifitas x Unit = Tahunan Depresiasi Buku
Depreciation
Depreciation
Depreciation
Depreciation
Illustration: (Units-of-Activity Method)
2011 15,000 $ 0.12 $ 1,800 $ 1,800 $ 11,200
2012 30,000 0.12 3,600 5,400 7,600
2013 20,000 0.12 2,400 7,800 5,200
2014 25,000 0.12 3,000 10,800 2,200
2015 10,000 0.12 1,200 12,000 1,000
Depreciation expense 1,800
Accumulated depreciation 1,800
2011
Journal
Entry
Illustration 9-11
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
23. Slide
9-23
Biaya depresiasi tahunan semakin mengecil dari tahun
ke tahun selama masa manfaat aset.
Tarif saldo menurun = 2x tarif garis lurus.
Tarif saldo menurun diterapkan langsung ke nilai buku.
Declining-Balance
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Illustration 9-12
24. Slide
9-24
Tarif Beban
Nilai Buku Saldo Depresiasi Akumulasi Nilai
Tahun Awal x Menurun = Tahunan Depresiasi Buku
Depreciation
Depreciation
Depreciation
Depreciation
Illustration: Metode Saldo Menurun (Declining-Balance Method)
2011 13,000 40% $ 5,200 $ 5,200 $ 7,800
2012 7,800 40 3,120 8,320 4,680
2013 4,680 40 1,872 10,192 2,808
2014 2,808 40 1,123 11,315 1,685
2015 1,685 40 685* 12,000 1,000
* Computation of $674 ($1,685 x 40%) is adjusted to $685.
Depreciation expense 5,200
Accumulated depreciation 5,200
2011
Journal
Entry
Illustration 9-13
25. Slide
9-25
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Comparison of Methods
Depreciation
Depreciation
Depreciation
Depreciation
Illustration 9-14
Illustration 9-15
26. Slide
9-26
Depreciation is a process of:
a. valuation.
b. cost allocation.
c. cash accumulation.
d. appraisal.
Review Question
Depreciation
Depreciation
Depreciation
Depreciation
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
27. Slide
9-27
Empat slide berikut mengilustrasikan penghitungan
biaya depresiasi parsial yang angka-angkanya
konsisten dengan yang digunakan pada slide-slide
sebelumnya
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
28. Slide
9-28
Illustration: Barb’s Florists membeli truk pada tanggal 1
Oktober 2011
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Diminta: Hitung depresiasi dengan menggunakan:
(a) Straight-Line (b) Units-of-Activity (c) Declining Balance.
Illustration 9-7
29. Slide
9-29
Depresiasi
Kos yang Biaya Tahun Tahun Akumulasi
Tahun Didepresiasi Tarif Tahunan Parsial Berjalan Depresiasi
2011 12,000
$ x 20% = 2,400
$ x 3/12 = 600
$ 600
$
2012 12,000 x 20% = 2,400 2,400 3,000
2013 12,000 x 20% = 2,400 2,400 5,400
2014 12,000 x 20% = 2,400 2,400 7,800
2015 12,000 x 20% = 2,400 2,400 10,200
2016 12,000 x 20% = 2,400 x 9/12 = 1,800 12,000
12,000
$
Journal entry:
2011 Depreciation expense 600
Accumultated depreciation 600
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
Illustration: Metode Garis Lurus (Straight-line Method)
30. Slide
9-30
Biaya
Unit Kos/ Depresiasi Akumulasi Nilai
Tahun Aktivitass x Unit = Tahunan Depresiasi Buku
Illustration: Metode Unit Aktivitas (Units-of-Activity Method)
2011 15,000 $ 0.12 $ 1,800 $ 1,800 $ 11,200
2012 30,000 0.12 3,600 5,400 7,600
2013 20,000 0.12 2,400 7,800 5,200
2014 25,000 0.12 3,000 10,800 2,200
2015 10,000 0.12 1,200 12,000 1,000
Depreciation expense 1,800
Accumulated depreciation 1,800
2011
Journal
Entry
Illustration 9-12
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
31. Slide
9-31
Illustration: Metode Saldo Menurun (Declining-Balance Method)
Tarif Beban Depresiasi
Nilai Buku Saldo Depresiasi Tahun Tahun Akumulasi
Tahun Awal Menurun Tahunan Parsial Berjalan Depresiasi
2011 13,000
$ x 40% = 5,200
$ x 3/12 = 1,300
$ 1,300
$
2012 11,700 x 40% = 4,680 4,680 5,980
2013 7,020 x 40% = 2,808 2,808 8,788
2014 4,212 x 40% = 1,685 1,685 10,473
2015 2,527 x 40% = 1,011 1,011 11,484
2016 1,516 x 40% = 607 Plug 516 12,000
12,000
$
Journal entry:
2011 Depreciation expense 1,300
Accumultated depreciation 1,300
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
Depreciation for Partial Year
SO 3 Compute periodic depreciation using different methods.
SO 3 Compute periodic depreciation using different methods.
