Transcript Document

AKTIVA TETAP
(Fixed Assets)
Prepared by Dra. Gunasti Hudiwinarsih, M.Si., Ak
Dosen Tetap STIE Perbanas Surabaya
PowerPoint 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
electronic 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
No
Fixed Assets
Expense
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
 Jasa Arsitek
 Jasa Insinyur
 Biaya asuransi selama
konstruksi
 Bunga pinjaman unt
biaya konstruksi
 Jalan sekitar bangunan
Bangunan
 Pajak Penjualan
 Perbaikan (Pembelian
bangunan bekas)
 Modifikasi penggunaan
 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 :
- TUNAI : AKTIVA TETAP
KAS
Rp. XX
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
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
Periodic Depreciation
Expense
Use of Depreciation Methods
Other Units-of-Production
Declining4%
Balance
8%
5%
83%
Straight-Line
Source: Accounting Trends & Techniques, 56th. 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
= $4,400
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
Accum. Depr.
at Beginning
of Year
Book Value
at Beginning
of Year
Depr.
Expense
for Year
Book Value
at End
of Year
$24,000
$4,400
$19,600
Year
Cost
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
4,400
2,000
Annual
Cost ($24,000) – Residual Value ($2,000)
= Depreciation
Estimated Useful Life (5 years)
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
Annual
Deprec.
40%
Accum.
Deprec.
Year-End
$9,600
$24,000 x .40
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
$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%
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%
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%
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%
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%
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 nilaiAccum.
buku $1,866.
Beginning
Annual
Deprec.
Book Value
Sedang sebelumnya diperkirakan nilai
of Year
Rate Deprec.
Year-End
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%
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%
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%
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
1,000
0
1
2
3
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
DIHITUNG PENUH, MAKA KEKURANGANNYA
DIBEBANKAN TAHUN BERIKUTNYA.
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
4,000
4,000
4,000
4,000
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
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
Equipment
To write off fully depreciated
equipment.
25 000 00
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
x10%
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
Equipment
Sold equipment.
7 750 00
10 000 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.
10 000 00
Sale of Fixed Assets
Assumption 2: The equipment is sold
for $2,800, so there is a
gain of $550.
Oct. 12 Cash
Accumulated Depr.—Equipment
Equipment
Gain on Disposal of Fixed Assets
Sold equipment.
2 800 00
7 750 00
10 000 00
550 00
Exchanges 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.
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
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 = Loss
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
Equipment (new equipment)
Loss on Disposal of Fixed Assets
4 600 00
10 000 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
1,000,000 tons.
Deplesi per ton $0.40
($400,000 ÷
1,000,000 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
36 000 00
Intangible Assets and Amortization
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
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
Property, plant, and equipment:
Land
Buildings
Factory equipment
Office equipment
Mineral deposits:
Alaska deposit
Wyoming deposit
Cost
$ 30,000
110,000
650,000
120,000
$910,000
Cost
$1,200,000
750,000
$1,950,000
Total property, plant, and equipment
Intangible assets:
Patents
Goodwill
Total intangible assets
Accum.
Depr.
$ 26,000
192,000
13,000
$231,000
Book
Value
$ 30,000
84,000
458,000
107,000
$ 679,000
Accum.
Depr.
Book
Value
$ 800,000
200,000
$1,000,000
$400,000
550,000
950,000
$1,629,000
$
75,000
50,000
$ 125,000
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
1.3
Use: To indicate the margin of safety
to long-term creditors
Chapter 10
The End