a item ammountinvoice price $ 90,000 freight costs $ 1,100 installation wiring and foundation $ 2,200 costs in testing $ 700 oli and lubricants $ 500 Fire insurance $ 1,400 total cost of acquisition $ 95,900

b double decline methode 100%/8th x 2 25%

a zz

1. Cost of real estate purchased as a plant site (land and building). $ 250,000 2. Accrued real estate taxes paid at the time of the purchase of the real estate. 4,000 3. Cost of demolishing building to make land suitable for construction of a new building. 15,000 4. Architect's fees on building plans. 14,000 5. Excavation costs for new building. 24,000 6. Cost of filling and grading the land. 5,000 7. Insurance and taxes during construction of building. 6,000 8. Cost of repairs to building under construction caused by a small fire. 7,000 9. Interest paid during the year, of which $54,000 pertains to the construction period. 64,000 10. Full payment to building contractor. 780,000 11. Cost of parking lots and driveways. 46,000 12. Real estate taxes paid for the current year on the land. 4,000 Total Debits $1,219,000Credits 13. Insurance proceeds for fire damage. $3,000 14. Proceeds from salvage of demolished building 3,500 Total Credits $6,500

a item ammountpaid $ 90,000 net removal cost of ware house $ 5,900 attorney's fee $ 1,100 real estate broker's fee $ 4,000 driveway and parking lot $ 14,000 cost of the land $ 115,000

total cost salvage years a straight line $ 80,000.00 $ 5,000.00 5

year depreciable cost rate

1 $ 75,000.00 20%2 $ 75,000.00 20%

b double decline

year beginning BV rate

1 $ 80,000 40%2 $ 48,000 40%

depreciation acc dep book value $ 75,000.00

$ 15,000.00 $ 15,000.00 $ 60,000.00 $ 15,000.00 $ 30,000.00 $ 45,000.00

depreciation acc dep book value $ 80,000.00

$ 32,000.00 $ 32,000.00 $ 48,000.00 $ 19,200.00 $ 51,200.00 $ 28,800.00

a double declining balance merthod

year beeginning BV rate annual expense acc depr Book Value $ 400,000.00

1 $ 400,000.00 40% $ 160,000.00 $ 160,000.00 $ 240,000.00 2 $ 240,000.00 40% $ 96,000.00 $ 256,000.00 $ 144,000.00 3 $ 144,000.00 40% $ 57,600.00 $ 313,600.00 $ 86,400.00 4 $ 86,400.00 40% $ 34,560.00 $ 348,160.00 $ 51,840.00 5 $ 51,840.00 40% $ 11,840.00 $ 360,000.00 $ 40,000.00

a Depreciation acc depr Book Value $ 85,000.00

$ 17,000.00 $ 17,000.00 $ 68,000.00

b hours used cost/unit annual depr acc. Depre book valuetahun 2011 $ 16,000.00 0.85 $ 13,600.00 $ 13,600.00 $ 71,400.00 tahun 2012 $ 24,000.00 0.85 $ 20,400.00 $ 34,000.00 $ 64,600.00

c year beginning of BV rate Depreciation acc depr Book Value $ 90,000

2011 $ 90,000 40% $ 36,000 $ 36,000 $ 54,000 2012 $ 54,000 40% $ 21,600 $ 57,600 $ 32,400 2013 $ 32,400 40% $ 12,960 $ 70,560 $ 19,440

a car cost salvage cost-salvage miles depr rate1 21000 3000 18000 75000 0.242 18000 2400 15600 60000 0.263 23500 2500 21000 70000 0.3

b car (using miles) depr. Rate depreciation c1 20000 0.24 48002 22000 0.26 57203 19000 0.3 5700

item d kdepreciation expense $ 5,600

acc depre $ 5,600 S

a cost acc depr salvage value new cost76000 18000 4000 54000

b year depr. Cost rate annual expense acc. Depr BV1 54000 16.67% $ 9,002 $ 9,002 $ 48,998 2 54000 16.67% $ 9,002 $ 18,004 $ 39,996 3 54000 16.67% $ 9,002 $ 27,005 $ 30,994 4 54000 16.67% $ 9,002 $ 36,007 $ 21,993 5 54000 16.67% $ 9,002 $ 45,009 $ 12,991 6 54000 16.67% $ 9,002 $ 54,011 $ 3,989

a year depr. Cost rate annual expense acc depr

2011 $ 30,000.00 5% Rp 1,500 Rp 1,500 2012 $ 30,000.00 5% Rp 1,500 Rp 3,000 2013 $ 30,000.00 5% Rp 1,500 Rp 4,500

year beginning of BV rate annual expense acc depr

2011 $ 350,000 10% $ 35,000 $ 35,000 2012 $ 315,000 10% $ 31,500 $ 66,500 2013 $ 283,500 10% $ 28,350 $ 94,850

b depreciation expense for 2014 2250000

Book Value Rp 35,000 Rp 33,500 Rp 32,000 Rp 30,500

Book Value $ 350,000 $ 315,000 $ 283,500 $ 255,150

a year Depreciation acc depr Book Value year $ 1,520,000.00

2006 $ 38,000.00 $ 38,000.00 $ 1,482,000.00 20062007 $ 38,000.00 $ 76,000.00 $ 1,444,000.00 20072008 $ 38,000.00 $ 114,000.00 $ 1,406,000.00 20082009 $ 38,000.00 $ 152,000.00 $ 1,368,000.00 20092010 $ 38,000.00 $ 190,000.00 $ 1,330,000.00 20102011 $ 38,000.00 $ 228,000.00 $ 1,292,000.00 20112012 $ 24,800.00 $ 252,800.00 $ 1,267,200.00 2012

b depre expense $ 1,267,200.00 acc depr $ 1,267,200.00

Depreciation acc depr Book Value new book value $ 200,000.00 building 1240000

$ 8,000.00 $ 8,000.00 $ 192,000.00 warehouse 147000 $ 8,000.00 $ 16,000.00 $ 184,000.00 $ 8,000.00 $ 24,000.00 $ 176,000.00 $ 8,000.00 $ 32,000.00 $ 168,000.00 $ 8,000.00 $ 40,000.00 $ 160,000.00 $ 8,000.00 $ 48,000.00 $ 152,000.00 $ 7,350.00 $ 55,350.00 $ 144,650.00

a with ore without aore total ton charge/ton $ 4,200,000.00 $ 600,000.00 15000000 $ 0.28

b charge/ton ton of sales total $ 0.28 2,000,000 $ 560,000.00

c building time useful life depr. $ 600,000 25 24000

d equipment useful life depr. $ 300,000 15 20000

e biaya ekplesi $ 560,000.00 ak. Depresiasi $ 560,000.00

(mencatat biasa deplesi tambang)

biaya depresiasi peralatan $ 20,000 akm. Depr. Peralatan $ 20,000

(mencatat biasa depr. peralatan)

biaya depresiasi gedung $ 24,000 akm. Depr. Gedung $ 24,000

(mencatat biasa depr. gedung)

ad k

231/12/12 biaya amortisasi paten $ 530,000 paten $ 530,000

(mencatat amortisasi hak paten)

b1/1/2012 franchise $ 400,000

kas $ 400,000 (mencatat pembelian franchise)

cbiaya R&D $ 7,500,000

kas $ 7,500,000

d k1/31/2012 biaya amortisasi $ 30,000

paten $ 30,000 (mencatat amortisasi paten)*

* 240000/8

a depletion cost per board

tract land timber (board) depl/board useful $ 480,000 1200000 0.4 75000

depletion expense $ 30,000 acc. Depretiation $ 30,000

b amortization of patent $ 2,500

patent amortization expense $ 2,500 acc patent amortization $ 2,500

amortization $ 30,000

a

b

c

d

menurut kami pada kasus ini termasuk ke dalam biaya operasi karena perusahaan tidak berhasil untuk mempertahankan patennya. Sehingga perusahaan tidak memilik patenuntuk diamortisasi atau dialkukan penurunan nilai

menurut kami trademark tersebut termasuk ke dalam intangible asset karena mempunyai manfaat yang sangat besar bagi perusahaan dan sangat berpengaruh terhadap keberhasilan pemasaran.

trademark dalam kasus ini tidak memiliki jumlah umurnya hanya saja umurnya tak terbatas, sehingga tidak diamortisasi ke dalam hasil operasi tetapi dtelaah untuk penurunan niali tiap tahun

menurut kami patent tersebut termasuk intangible aset tetapi karena sudah dijual oleh perusahaan maka paten tersebut tidak lagi milik perusahaan.

menurut kami paten dalam kasusu ini tergolong intangible asset karena memiliki manfaat yang besar yang akan menambah nilai perusahaan. Paten memiliki amortisasi selama kurang lebih 20 tahun