AKTIVA TETAP Fixed Assets Prepared by Dra Gunasti
AKTIVA TETAP (Fixed Assets) Prepared by Dra. Gunasti Hudiwinarsih, M. Si. , Ak Dosen Tetap STIE Perbanas Surabaya Power. Point Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University © Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved. Task Force Image Gallery clip art included in this electroni presentation is used with the permission of NVTech Inc.
Karakteristik Aktiva Tetap Fixed assets merupakan aktiva jangka panjang atau relatif permanen Merupakan aktiva berwujud karena terlihat secara fisik. Dimiliki dan digunakan perusahaan, tidak unt dijual sbg bagian dari operasional perush
Mengklasifikasikan Harga Perolehan (Costs) Is the purchased item long-lived? Yes No Is the asset used in a productive purpose? Yes Fixed Assets Expense No Investment
Tanah • Harga beli • Pajak Penjualan • Perijinan • Komisi Makelar • Bea Balik Nama • Biaya Survey
Tanah • Purchase price • Sales taxes • Pajak Real estate • Permits • from governmentbangunan yg Pembongkaran agencies tidak digunakan • Broker’s • commissions Perataan tanah • Title fees • Pengaspalan/paving yg membatasi tanah • Surveying fees
Bangunan ü Jasa Arsitek ü Jasa Insinyur ü Biaya asuransi selama konstruksi ü Bunga pinjaman unt biaya konstruksi ü Jalan sekitar bangunan
Bangunan ü Pajak Penjualan ü Perbaikan (Pembelian bangunan bekas) ü Modifikasi penggunaan ü Perijinan
Pengembangan Tanah • Pohon & Rerumputan • Pagar • Area Parkir • Penerangan halaman • Pengaspalan area parkir
Mesin dan Peralatan • Pajak Penjualan • Biaya angkut • Pemasanagan • Perbaikan (Pembelian peralatan bekas)
Mesin dan Peralatan • Asuransi pengangkutan • Perakitan • Modifikasi Penggunaan • Pengujian sebelum penggunaan • Perijinan
Tidak termasuk HPo Aktiva tetap: § § § Kerusakan akibat kekerasan Kesalahan Pemasangan Pencurian yg tidak diasuransikan Kerusakan selama bongkar pasang Denda perijinan
PEROLEHAN AKTIVA TETAP 1. PEMBELIAN : 2. - TUNAI : AKTIVA TETAP Rp. XX 3. KAS Rp. XX - KREDIT : AKTIVA TETAP KAS 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
Karakteristik Depreciation 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 fungsional terjadi jika akt tetap tidak mampu lagi menyediakan manfaat sbgmn yg diharapkan, mis: personal computer.
Faktor-faktor Depresiasi Initial Cost/HPo - Residual Value/NS = Depreciable Cost Useful Life 1 2 3 4 5 Periodic Depreciation Expense
Use of Depreciation Methods Declining. Balance Other Units-of-Production Straight-Line Source: Accounting Trends & Techniques, 56 th. ed. , American Institute of Certified Public Accountants, New York, 2002.
Contoh Original Cost. . . …………. . $24, 000 Estimated Life in years…. . 5 years Estimated Life in hours…. . 10, 000 Estimated Residual Value. . . $2, 000
Straight-Line Method HPo/Cost – Estimasi Nilai Sisa Estimasi Umur = Annual depreciation/ depresiasi tahunan
Straight-Line Method $24, 000 – $2, 000 5 years = $4, 400 annual depreciation
Straight-Line Rate $24, 000 – $2, 000 5 years = $4, 400 = 18. 3% $24, 000
Straight-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
Straight-Line Method Year Cost Accum. Depr. at Beginning of Year Book Value at Beginning of Year 1 $24, 000 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 Depr. Expense for Year Book Value at End of Year $24, 000 $4, 400 $19, 600 4, 400 2, 000 Cost ($24, 000) – Residual Value ($2, 000) Estimated Useful Life (5 years) Annual = Depreciation Expense ($4, 400)
Units-of-Production Method Cost – estimated residual value Estimated life in units, hours, etc. = Depreciation per unit, hour, etc.
Units-of-Production Method $24, 000 – $2, 000 10, 000 hours = Depreciation perper unit, hour, etc. = $2. 20 hour
Units-of-Production Method The units-of-production method lebih tepat digunakan untuk aktiva tetap yang memberikan manfaat tidak sama setiap periode.
Declining-Balance Method Step 1 Ignoring residual value, determine the straight-line rate $24, 000 – $2, 000 5 years $4, 800 $24, 000 = $4, 800 = 20%
Declining-Balance Method There’s a shortcut. Simply divide one by the number of years (1 ÷ 5 =. 20).
Declining-Balance Method Step 2 Double the straight-line rate. . 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.
Declining-Balance Method Step 3 Build a table.
Declining-Balance Method Year 1 Book Value Beginning of Year Rate $24, 000 40% Annual Deprec. $9, 600 $24, 000 x. 40 Accum. Deprec. Year-End Book Value Year-End
Declining-Balance Method Year 1 Book Value Beginning of Year Rate $24, 000 40% Annual Deprec. Accum. Deprec. Year-End $9, 600 Book Value Year-End $14, 400
Declining-Balance Method Year 1 2 Book Value Beginning of Year Rate $24, 000 14, 400 Annual Deprec. 40% Accum. Deprec. Year-End $9, 600 5, 760 $14, 400 x. 40 $9, 600 Book Value Year-End $14, 400
Declining-Balance Method Year 1 2 Book Value Beginning of Year Rate $24, 000 14, 400 40% Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 $9, 600 15, 360 Book Value Year-End $14, 400 8, 640
Declining-Balance Method Year 1 2 3 Book Value Beginning of Year Rate $24, 000 14, 400 8, 640 40% 40% Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 3, 456 $9, 600 15, 360 18, 816 Book Value Year-End $14, 400 8, 640 5, 184
Declining-Balance Method Year 1 2 3 4 Book Value Beginning of Year Rate $24, 000 14, 400 8, 640 5, 184 40% 40% Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 3, 456 2, 074 $9, 600 15, 360 18, 816 20, 890 Book Value Year-End $14, 400 8, 640 5, 184 3, 110
Declining-Balance Method Year 1 2 3 4 5 Book Value Beginning of Year Rate $24, 000 STOP! 14, 400 8, 640 5, 184 3, 110 40% 40% 40% Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 3, 456 2, 074 1, 244 $9, 600 15, 360 18, 816 20, 890 22, 134 Book Value Year-End $14, 400 8, 640 5, 184 3, 110 1, 866
Declining-Balance Method Year 1 2 3 4 5 Book Value Untuk th ke 5, diperoleh nilai. Accum. buku $1, 866. Beginning Annual Deprec. Book Value Sedang sebelumnya diperkirakan nilai of Year Rate Deprec. Year-End bukunya $2, 000, maka dilakukan $24, 000 40% $9, 600 $14, 400 modifikasi. $9, 600 14, 400 8, 640 5, 184 3, 110 40% 40% 5, 760 3, 456 2, 074 1, 244 15, 360 18, 816 20, 890 22, 134 8, 640 5, 184 3, 110 1, 866
Declining-Balance Method Year 1 2 3 4 5 Book Value Beginning of Year Rate $24, 000 14, 400 8, 640 5, 184 3, 110 40% 40% --- Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 3, 456 2, 074 1, 110 $3, 110 – $2, 000 $9, 600 15, 360 18, 816 20, 890 Book Value Year-End $14, 400 8, 640 5, 184 3, 110
Declining-Balance Method Year 1 2 3 4 5 Book Value Beginning of Year Rate $24, 000 14, 400 8, 640 5, 184 3, 110 40% 40% --- Annual Deprec. Accum. Deprec. Year-End $9, 600 5, 760 3, 456 2, 074 1, 110 $9, 600 15, 360 18, 816 20, 890 22, 000 Book Value Year-End $14, 400 8, 640 5, 184 3, 110 2, 000 Nilai buku yg diinginkan
Comparing Straight-Line With the Declining-Balance Method Depreciation ($) 5, 000 Straight-Line Method Declining-Balance Method 4, 000 3, 000 2, 000 1 2 3 1, 000 Life (years) 4 1 2 3 Life (years) 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
Revisi Estimasi Depresiasi Annual Depreciation Sebuah mesin dibeli $130, 000, semula $130, 000 – $10, 000 diestimasikan manfaatnya 30 30 years th dgn nilai sisa $10, 000. Setelah disusutkan 10 th dgn $4, 000 per year the straight-line method.
Revising Depreciation Estimates Equipment 130, 000 Book value = $90, 000 Before revising Accumulated Depreciation 4, 000 4, 000 4, 000 40, 000
Revising 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 $3, 400 revised $90, 000 – $5, 000 = annual depreciation 25 years
Capital and Revenue Expenditures Pengeluaran untuk perbaikan/penambahan/ memperpanjang umur manfaat aktiva disebut capital expenditures.
Capital and Revenue Expenditures Pengeluaran untuk pemeliharaan & perbaikan normal hanya memberikan manfaat pada periode berjalan disebut revenue expenditures.
Capital and Revenue Expenditures EXPENDITURE Increases operating useful life efficiency or adds No (extraordinary to capacity? repairs)? Yes Capital Expenditure (Debit fixed asset account) Revenue Expenditure (Debit expense No account for ordinary maintenance and repairs) Yes Capital Expenditure (Debit accumulated depreciation account)
Capital and Revenue Expenditures LIABILITIES CAPITAL EXPENDITURES 1. Harga perolehan 2. Tambahan 3. Perbaikan 4. Extraordinary repairs ASSETS OWNER’S EQUITY net income EXPENSES REVENUES
Capital and Revenue Expenditures LIABILITIES ASSETS OWNER’S EQUITY net income REVENUE EXPENDITURES Perbaikan dan pemeliharaan normal EXPENSES REVENUES
Accounting 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
Discarding Fixed Assets Suatu jenis peralatan yg diperoleh $25, 000 telah disusutkan penuh. Pada 14 Pebruari, peralatan tsb dihapuskan.
Discarding Fixed Assets Feb. 14 Accumulated Depr. —Equipment To write off fully depreciated equipment. 25 000 00
Discarding Fixed Assets 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 Accum. Depreciation—Equipment To record current depreciation on equipment discarded. 150 00 $600 x 3/12
Discarding Fixed Assets Mar. 24 Accumulated Depr. —Equipment 4 900 00 Loss on Disposal of Fixed Asset 1 100 00 Equipment To write off equipment discarded. 6 000 00
Sale of Fixed Assets 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 Gain or loss will be reported in the income statement as Other Income or Other Loss.
Sale 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. Oct. 12 Depreciation Expense—Equipment 750 00 Accumulated Depr. —Equipment To record current depreciation on equipment sold. 750 00 $10, 000 x ¾ x 10%
Sale of Fixed Assets Assumption 1: The equipment is sold for $2, 250, so there is no gain or loss. Oct. 12 Cash 2 250 00 Accumulated Depr. —Equipment Sold equipment. 7 750 00 10 00
Sale of Fixed Assets Assumption 2: The equipment is sold for $1, 000, so there is a loss of $1, 250. Oct. 12 Cash 1 000 00 Accumulated Depr. —Equipment 7 750 00 Loss on Disposal of Fixed Assets 1 250 00 Equipment Sold equipment. 10 00
Sale of Fixed Assets Assumption 2: The equipment is sold for $2, 800, so there is a gain of $550. Oct. 12 Cash 2 800 00 Accumulated Depr. —Equipment Gain on Disposal of Fixed Assets Sold equipment. 7 750 00 10 00 550 00
Exchanges of Similar Fixed Assets ü ü ü Trade-in Allowance (TIA)= Nilai. Tukar 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.
Exchanges of Similar Fixed Assets Harga peralatan baru Harga perolehan peralatan lama Akm depresiasi pada tgl pertukaran Book value/N. Buku saat pertukaran $5, 000 $4, 000 3, 200 $ 800 CASE ONE (GAIN): Trade-in allowance, $1, 100 Cash paid, $3, 900 ($5, 000 – $1, 100) Gains are not TIA > Book Value = Gain recognized for $1, 100 – $800 = $300 financial reporting. Boot + Book = Cost of New Equipment $3, 900 + $800 = $4, 700
Exchanges of Similar Fixed Assets On June 19, equipment exchanged at a gain of $300. June 19 Accumulated Depr. —Equipment (new equipment) 3 200 00 4 700 00 Equipment (old equipment) 4 000 00 Cash 3 900 00
Exchanges of Similar Fixed Assets Harga peralatan baru Harga perolehan peralatan yg ditukar Akm depresiasi saat pertukaran Nilai Buku saat pertukaran $10, 000 $7, 000 4, 600 $2, 400 CASE TWO (LOSS): Trade-in allowance, $2, 000 Cash paid, $8, 000 ($10, 000 – $2, 000) TIA<Book Value = Losses are $2, 000 – $2, 400 = $400 recognized for financial reporting.
Exchanges of Similar Fixed Assets On September 7, equipment exchanged at a loss of $400. Sept. 7 Accumulated Depr. —Equipment (new equipment) Loss on Disposal of Fixed Assets 4 600 00 10 00 400 00 Equipment (old equipment) 7 000 00 Cash 8 000 00
Natural Resources and Depletion Deplesi (Depletion) adalah proses transfer HPo/Cost sumber daya alam ke rekening beban (expense). Perhitungan Deplesi = Unit Produksi
Natural Resources and Depletion Perush membayar $400, 000 unt mendapatkan hak penambangan yg diestimasikan memiliki cadangan 1, 000 tons. Deplesi per ton $0. 40 ($400, 000 ÷ 1, 000 tons).
Natural Resources and Depletion Selama setahun ditambang, 90, 000 tons. Deplesi periodik = $36, 000 (90, 000 tons x $0. 40). Adjusting Entry Dec. 31 Beban Deplesi Akumulasi Deplesi 36 000 00
Intangible Assets and Amortization merupakan berkurangnya HPo/cost akt tak berwujud yg tidak nampak sec fisik dan tidak unt dijual (patents, copyrights/hak cipta, and goodwill). Date Description Dec. 31 Beban Amortisasi Patents Debit Credit 20, 000 Membeli hak paten $100, 000. Umur paten 11 th dan pada saat dibeli telah digunakan 6 th 11 th – 6 th = 5 th ($100, 000 / 5 th) = $20, 000 per th
Discovery Mining Co. Partial Balance Sheet December 31, 2006 Accum. Book Property, plant, and equipment: Cost Land $ 30, 000 Buildings Factory equipment Office equipment 679, 000 Mineral deposits: 110, 000 650, 000 120, 000 $910, 000 Cost 950, 000 Total property, plant, and equipment Goodwill Value $ 30, 000 Alaska deposit Wyoming deposit Intangible assets: Patents Depr. $ $ 26, 000 84, 000 192, 000 458, 000 13, 000 107, 000 $231, 000 Accum. Book Depr. Value $1, 200, 000$ 800, 000 $400, 000 750, 000 200, 000 550, 000 $1, 950, 000 $1, 629, 000 75, 000 50, 000 $
Ratio of Fixed Assets to Long-Term Liabilities Procter & Gamble Fixed assets (net) Long-term debt Ratio of fixed assets to long-term liabilities (in millions) 2002 2001 $13, 349 $11, 201 $13, 095 $9, 792 1. 2 Use: To indicate the margin of safety to long-term creditors 1. 3
Chapter 10 The End
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