Date post: | 11-Aug-2015 |
Category: |
Education |
Upload: | fair-nurfachrizi |
View: | 125 times |
Download: | 2 times |
AKTIVA TETAP AKTIVA TETAP
(Fixed Assets)(Fixed Assets)
PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University
© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.
Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.
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
Mengklasifikasikan Mengklasifikasikan Harga Perolehan (Costs)Harga Perolehan (Costs)Mengklasifikasikan Mengklasifikasikan 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
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
TanahTanahTanahTanah• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from government Permits from government agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Purchase pricePurchase price
• Sales taxesSales taxes
• Permits from government Permits from government agenciesagencies
• Broker’s commissionsBroker’s commissions
• Title feesTitle fees
• Surveying feesSurveying fees
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan yg Pembongkaran bangunan yg tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving yg Pengaspalan/paving yg membatasi tanahmembatasi tanah
• Pajak Real estatePajak Real estate
• Pembongkaran bangunan yg Pembongkaran bangunan yg tidak digunakantidak digunakan
• Perataan tanahPerataan tanah
• Pengaspalan/paving yg Pengaspalan/paving yg membatasi tanahmembatasi tanah
Jasa Arsitek Jasa Insinyur Biaya asuransi selama
konstruksi Bunga pinjaman unt
biaya konstruksi Jalan sekitar bangunan
BangunanBangunanBangunanBangunan
BangunanBangunan BangunanBangunan
Pajak Penjualan Perbaikan (Pembelian
bangunan bekas) Modifikasi penggunaan Perijinan
• Pohon & Rerumputan
• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir
Pengembangan TanahPengembangan Tanah
Mesin dan PeralatanMesin dan Peralatan
• Pajak Penjualan
• Biaya angkut
• Pemasanagan
• Perbaikan (Pembelian peralatan bekas)
Mesin dan PeralatanMesin dan Peralatan• Asuransi
pengangkutan
• Perakitan
• Modifikasi Penggunaan
• Pengujian sebelum penggunaan
• Perijinan
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
PEROLEHAN AKTIVA TETAP
1. PEMBELIAN : - TUNAI : AKTIVA TETAP Rp. XX
KAS Rp. XX
- KREDIT : AKTIVA TETAP Rp. XXKAS Rp. XXHUTANG Rp. XX
2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR
3. SUMBANGAN : AKTIVA TETAP Rp. XXMODAL SUMBANGAN Rp. XX
Karakteristik Karakteristik DepreciationDepreciationKarakteristik Karakteristik 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.
Faktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor Depresiasi
Initial Cost/HPo Residual Value/NS- = Depreciable Cost
Useful Life
1
Periodic Depreciation Expense
2 3 4 5
83%
4%8% 5%
Straight-Line
Declining- Balance
Other Units-of-Production
Source: Accounting Trends & Techniques, 56th. ed., American Institute of Certified Public Accountants, New York, 2002.
Use of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation Methods
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
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
HPo/Cost – Estimasi Nilai Sisa
Estimasi Umur
= Annual depreciation/ depresiasi tahunan
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
$24,000 – $2,000
5 years
= $4,400 annual depreciation
Straight-Line RateStraight-Line RateStraight-Line RateStraight-Line Rate
$24,000 – $2,000
5 years = $4,400
$4,400 $24,000
= 18.3%
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
Accum. Depr. Book Value Depr. Book Valueat 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 2,000Cost ($24,000) Cost ($24,000) –– Residual Value ($2,000) Residual Value ($2,000)
Estimated Useful Life (5 years)Estimated Useful Life (5 years)=
Annual Annual DepreciationDepreciation
Expense ($4,400Expense ($4,400))
Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method
Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method
Cost – estimated residual valueEstimated life in units, hours, etc.
= Depreciation per unit, hour, etc.
$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
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
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Step 1Step 1
Ignoring residual value, determine the straight-line rate
= $4,800 $24,000 – $2,000
5 years
$4,800
$24,000= 20%
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
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
Build a table.
Step 3Step 3
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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.
Book Value Accum. Beginning Annual Deprec. Book ValueYear 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
Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000
Nilai buku yg
diinginkan
Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method
Comparing Straight-Line With the Comparing Straight-Line With the Declining-Balance MethodDeclining-Balance Method
Comparing Straight-Line With the Comparing Straight-Line With the Declining-Balance MethodDeclining-Balance Method
Straight-LineMethod
Dep
reci
atio
n ($
) 5,000
4,000
3,000
2,000
1,000
0
Life (years)
Declining-BalanceMethod
Life (years) 1 2 3 4 1 2 3 4
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.
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
Equipment
130,000
Accumulated Depreciation
4,0004,0004,0004,0004,0004,0004,0004,0004,000
4,00040,000Before revisingBefore revisingBefore revisingBefore revising
Book value = $90,000
Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates
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=
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
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
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
LIABILITIES
OWNER’SEQUITY
REVENUES
ASSETS
EXPENSES
CAPITAL CAPITAL EXPENDITURESEXPENDITURES
1. Harga perolehan1. Harga perolehan2. Tambahan2. Tambahan3. Perbaikan3. Perbaikan4. Extraordinary 4. Extraordinary
repairsrepairs
1. Harga perolehan1. Harga perolehan2. Tambahan2. Tambahan3. Perbaikan3. Perbaikan4. Extraordinary 4. Extraordinary
repairsrepairs
net income
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
LIABILITIES
OWNER’SEQUITY
REVENUES
ASSETS
EXPENSES
net income
Perbaikan dan Perbaikan dan pemeliharaan pemeliharaan
normalnormal
REVENUE REVENUE EXPENDITURESEXPENDITURES
Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures
Accounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsKetika 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
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
Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets
Feb. 14 Accumulated Depr.—Equipment 25 000 00
To write off fully depreciated
equipment.
Equipment 25 000 00
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
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
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
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%
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
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
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
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.
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 $4,000Akm 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.
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 00Cash 3 900 00
On June 19, equipment exchanged at a gain of $300.
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 $7,000Akm 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.
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
Cash8 000 00
Natural Resources and Natural Resources and DepletionDepletion
Natural Resources and Natural 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
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).
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
DateDate DescriptionDescription DebitDebit CreditCredit
Intangible Assets and AmortizationIntangible Assets and Amortization
Dec. 31 Beban Amortisasi 20,000Patents 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
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 $ 75,000Goodwill 50,000 Total intangible assets $ 125,000
Discovery Mining Co.Partial Balance SheetDecember 31, 2006
Accum. BookProperty, plant, and equipment: Cost Depr. Value
Land $ 30,000 $ 30,000Buildings 110,000 $ 26,000 84,000Factory equipment 650,000 192,000 458,000Office equipment 120,000 13,000 107,000
$910,000 $231,000 $ 679,000
Accum. Book Mineral deposits: Cost Depr. Value
Ratio of Fixed Assets to Long-Term LiabilitiesRatio of Fixed Assets to Long-Term Liabilities
(in millions)2002 2001
Procter & Gamble
Fixed assets (net) $13,349 $13,095Long-term debt $11,201 $9,792
Ratio of fixed assets toRatio of fixed assets tolong-term liabilitieslong-term liabilities 1.2 1.2 1.3 1.3
Use: To indicate the margin of safety to long-term creditors
Use: To indicate the margin of safety to long-term creditors