AKTIVA TETAP (Fixed Assets) Prepared by Dra. Gunasti Hudiwinarsih, M.Si., Ak Dosen Tetap STIE Perbanas Surabaya © 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. PowerPoint Presentation by Douglas Cloud Professor Emeritus of Accounting Pepperdine University

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 Expense Is the asset used in a productive purpose? Yes No Fixed Assets Investment

Cost of Fixed Assets

Tanah Harga beli Pajak Penjualan Perijinan Komisi Makelar Bea Balik Nama Biaya Survey

Tanah Purchase price Sales taxes Permits from government agencies Broker’s commissions Title fees Surveying fees Pajak Real estate Pembongkaran bangunan yg tidak digunakan Perataan tanah Pengaspalan/paving yg membatasi tanah

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 PEMBELIAN : - TUNAI : AKTIVA TETAP Rp. XX KAS Rp. XX - KREDIT : AKTIVA TETAP 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 1 Periodic Depreciation Expense 2 3 4 5

Use of Depreciation Methods Units-of-Production Other Declining- Balance 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

= Annual depreciation/ depresiasi tahunan Straight-Line Method HPo/Cost – Estimasi Nilai Sisa Estimasi Umur = Annual depreciation/ depresiasi tahunan

$24,000 – $2,000 Straight-Line Method 5 years = $4,400 annual depreciation

$24,000 – $2,000 Straight-Line Rate = $4,400 $4,400 = 18.3% $24,000 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 Annual Depreciation Accum. Depr. Book Value Depr. Book Value at 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 2,000 Annual Depreciation Expense ($4,400) Cost ($24,000) – Residual Value ($2,000) = Estimated Useful Life (5 years)

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 per unit, hour, etc. = $2.20 per 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 $4,800 $24,000 = 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 Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $24,000 x .40

Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400

Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End 1 $24,000 40% $9,600 $9,600 $14,400 2 14,400 40% 5,760 $14,400 x .40

Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year 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 Method Book Value Accum. Beginning Annual Deprec. Book Value Year 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 Method Book Value Accum. Beginning Annual Deprec. Book Value Year 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 Method Book Value Accum. Beginning Annual Deprec. Book Value Year of Year Rate Deprec. Year-End Year-End STOP! 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 Method 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 Value Year 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 Method Book Value Accum. Beginning Annual Deprec. Book Value Year 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 $3,110 – $2,000

Nilai buku yg diinginkan Declining-Balance Method Book Value Accum. Beginning Annual Deprec. Book Value Year 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

Comparing Straight-Line With the Declining-Balance Method 5,000 4,000 3,000 2,000 1,000 Depreciation ($) 1 2 3 4 1 2 3 4 Life (years) Life (years)

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.

Revising Depreciation Estimates

Revisi Estimasi Depresiasi Annual Depreciation Sebuah mesin dibeli $130,000, semula diestimasikan manfaatnya 30 th dgn nilai sisa $10,000. Setelah disusutkan 10 th dgn the straight-line method. $130,000 – $10,000 30 years $4,000 per year

Accumulated Depreciation Revising Depreciation Estimates Accumulated Depreciation Equipment 130,000 4,000 40,000 Book value = $90,000 Before revising

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 $90,000 – $5,000 25 years $3,400 revised annual depreciation =

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.

Increases useful life (extraordinary repairs)? Capital and Revenue Expenditures EXPENDITURE Increases useful life (extraordinary repairs)? No Revenue Expenditure (Debit expense account for ordinary maintenance and repairs) No Increases operating efficiency or adds to capacity? Capital Expenditure (Debit fixed asset account) Yes Capital Expenditure (Debit accumulated depreciation account) Yes

Capital and Revenue Expenditures LIABILITIES CAPITAL EXPENDITURES ASSETS OWNER’S EQUITY 1. Harga perolehan 2. Tambahan 3. Perbaikan 4. Extraordinary repairs net income EXPENSES REVENUES

Perbaikan dan pemeliharaan normal Capital and Revenue Expenditures LIABILITIES ASSETS OWNER’S EQUITY net income REVENUE EXPENDITURES EXPENSES REVENUES Perbaikan dan pemeliharaan normal

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 25 000 00 Equipment 25 000 00 To write off fully depreciated equipment.

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 $600 x 3/12 Accum. Depreciation—Equipment 150 00 To record current depreciation on equipment discarded.

Discarding Fixed Assets Mar. 24 Accumulated Depr.—Equipment 4 900 00 Loss on Disposal of Fixed Asset 1 100 00 Equipment 6 000 00 To write off equipment discarded.

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 750 00 $10,000 x ¾ x10% To record current depreciation on equipment sold.

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 7 750 00 Equipment 10 000 00 Sold equipment.

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 10 000 00 Sold equipment.

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 7 750 00 Equipment 10 000 00 Gain on Disposal of Fixed Assets 550 00 Sold equipment.

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 $5,000 Harga perolehan peralatan lama $4,000 Akm depresiasi pada tgl pertukaran 3,200 Book value/N. Buku saat pertukaran $ 800 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 Gains are not recognized for financial reporting.

Exchanges of Similar Fixed Assets On June 19, equipment exchanged at a gain of $300. June 19 Accumulated Depr.—Equipment 3 200 00 Equipment (new equipment) 4 700 00 Equipment (old equipment) 4 000 00 Cash 3 900 00

Exchanges of Similar Fixed Assets Harga peralatan baru $10,000 Harga perolehan peralatan yg ditukar $7,000 Akm depresiasi saat pertukaran 4,600 Nilai Buku saat pertukaran $2,400 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 Losses are recognized for financial reporting.

Exchanges of Similar Fixed Assets On September 7, equipment exchanged at a loss of $400. Sept. 7 Accumulated Depr.—Equipment 4 600 00 Equipment (new equipment) 10 000 00 Loss on Disposal of Fixed Assets 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 36 000 00 Akumulasi Deplesi 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 Debit Credit Dec. 31 Beban Amortisasi 20,000 Patents 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 Depr. Value Land $ 30,000 $ 30,000 Buildings 110,000 $ 26,000 84,000 Factory equipment 650,000 192,000 458,000 Office equipment 120,000 13,000 107,000 $910,000 $231,000 $ 679,000 Accum. Book Mineral deposits: Cost Depr. Value 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 $ 75,000 Goodwill 50,000 Total intangible assets $ 125,000

Ratio of Fixed Assets to Long-Term Liabilities (in millions) 2002 2001 Procter & Gamble Fixed assets (net) $13,349 $13,095 Long-term debt $11,201 $9,792 Ratio of fixed assets to long-term liabilities 1.2 1.3 Use: To indicate the margin of safety to long-term creditors

Chapter 10 The End