ASET TETAP, SUMBER DAYA ALAM, DAN ASET TAK BERWUJUD
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ASET TETAP, SUMBER DAYA ALAM, DAN ASET TAK BERWUJUD "_PRODI PERPAJAKAN PROFESIONAL POLITEKNIK UBAYA_"
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ASET TETAP, SUMBER DAYA ALAM, DAN ASET TAK BERWUJUD
- 1. Slide 9-1
- 2. Slide 9-2 Chapter 9 ASET TETAP, SUMBERASET TETAP, SUMBER DAYA ALAM, DAN ASETDAYA ALAM, DAN ASET TAKBERWUJUDTAKBERWUJUD (Plant Assets, Natural Resources, and(Plant Assets, Natural Resources, and Intangible Assets)Intangible Assets) Financial Accounting, IFRS Edition Weygandt Kimmel Kieso
- 3. Slide 9-3 1. Describe how the cost principle applies to plant assets. 2. Explain the concept of depreciation. 3. Compute periodic depreciation using different methods. 4. Describe the procedure for revising periodic depreciation. 5. Distinguish between revenue and capital expenditures, and explain the entries for each. 6. Explain how to account for the disposal of a plant asset. 7. Compute periodic depletion of extractable natural resources. 8. Explain the basic issues related to accounting for intangible assets. 9. Indicate how plant assets, natural resources, and intangible assets are reported. Study ObjectivesStudy ObjectivesStudy ObjectivesStudy Objectives
- 4. Slide 9-4 Plant AssetsPlant AssetsPlant AssetsPlant Assets Determining theDetermining the cost of plantcost of plant assetsassets DepreciationDepreciation Revaluation ofRevaluation of plant assetsplant assets ExpendituresExpenditures during useful lifeduring useful life Plant assetPlant asset disposalsdisposals NaturalNatural ResourcesResources NaturalNatural ResourcesResources IntangibleIntangible AssetsAssets IntangibleIntangible AssetsAssets StatementStatement Presentation andPresentation and AnalysisAnalysis StatementStatement Presentation andPresentation and AnalysisAnalysis PresentationPresentation AnalysisAnalysis Accounting forAccounting for intangiblesintangibles Types ofTypes of intangiblesintangibles Research andResearch and developmentdevelopment costscosts Plant Assets, Natural Resources, and IntangiblePlant Assets, Natural Resources, and Intangible AssetsAssets Plant Assets, Natural Resources, and IntangiblePlant Assets, Natural Resources, and Intangible AssetsAssets Accounting forAccounting for extractableextractable natural resourcesnatural resources FinancialFinancial statementstatement presentationpresentation
- 5. Slide 9-5 “digunakan dalam operasi perusahaan” dan bukan untuk dijual kembali. Bersifat jangka panjang dan umumnya didepresiasi. Memiliki substansi fisik. Plant assets mencakup tanah, penyempurnaan tanah, bangunan, dan peralatan (mesin, perabot, alat-alat). Karakteristik utamanya: Section 1Section 1 – Plant Assets– Plant AssetsSection 1Section 1 – Plant Assets– Plant Assets Dalam bahasa Inggris biasa disebut “property, plant, and equipment”; “plant and equipment”; and “fixed assets”.
- 6. Slide 9-6 Section 1Section 1 – Plant Assets– Plant AssetsSection 1Section 1 – Plant Assets– Plant Assets Illustration 9-1 Percentages of plant assets in relation to total assets
- 7. Slide 9-7 Mencakup seluruh kos untuk memperoleh dan menyiapkan tanah sesuai tujuan penggunaannya. Kos tanah mencakup: Kost Aset Tetap - Tanah Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets (1) Harga beli; (2) Kos menutupan transaksi, misalnya BPHTB, honorarium notaris; (3) Komisi perantara real estate; (4) Kos perataan, pengurukan, pengaliran air (drainase), dan pembersihan; (5) Kos peroyaan/ pencoretan hak tanggunan atas tanah. SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets.
- 8. Slide 9-8 Illustration:Illustration: Diasumsikan bahwa Hayes Manufacturing Company membeli real estate dengan harga tunai $100,000. Di atas tanah itu berdiri gudang tua yang harus diratakan karena tidak sesuai dengan tujuan penggunaan oleh perusahaan.Setelah dikurangi hasil penjualan sisa-sisa bangunan lama tersebut, Hayes Manufacturing Company masih harus mengeluarkan dana untuk meratakan tanah sebesar $6,000 (kos total $7,500 dikurangi hasil penjualan sisa material $1,500). Honorarium notaris sebesar $1,000, dan komisi perantara sejumlah $8,000 juga ditanggung oleh pihak perusahaan. Diminta:Diminta: Hitunglah jumlah yang harus dilaporkan sebagai kos tanah dan bagaimana mencatat pembelian tanah tersebut. Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets.
- 9. Slide 9-9 TanahTanah Diminta:Diminta: Hitunglah jumlah yang harus dilaporkan sebagai kos tanah dan bagaimana mencatat pembelian tanah tersebut. Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets. Harga tunai tanah $100,000 Kos perataan gudang lama - netto $6,000 Honorarium notaris $1,000 1,000 6,000 $100,000 $115,000Kos Tanah Komisi perantara real-estate $8,000 8,000 Land 115,000 Cash 115,000 Journal Entry
- 10. Slide 9-10 Semua pengeluaran yang diperlukan untuk menyempurnakan dan meningkatkan fungsi tanah sesuai tujuan penggunaannya. Kos Aset Tetap – Penyempurnaan Tanah Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets Jalan, tempat parkir, pagar, taman, dan alat penyiram air bawah tanah. Masa manfaatnya terbatas. Kos penyempurnaan tanah dibiayakan (misalnya, depresiasi) selama masa manfaatnya. SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets.
- 11. Slide 9-11 Semua kos yang terkait langsung dengan pembelian atau pembangunannya. Kos Aset Tetap - Bangunan Kos Pembelian: Harga beli, kos penutupan, dan komisi perantara real estate. Remodeling dan penggantian atau perbaikan atap, lantai, kabel listrik, dan pipa saluran air. Kos Konstruksi: Harga kontrak ditambah pembayaran-pembayaran untuk honorarium arsitek, IMB, dan penggalian (ekskavasi). Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets.
- 12. Slide 9-12 Semua kos yang timbul dalam rangka pembelian dan penyiapan peralatan sesuai dengan tujuan penggunaannya. Kos peralatan mencakup: Kos Aset Tetap - Peralatan Harga pembelian, PPN, Biaya angkut, Asuransi peralatan selama dalam perjalanan, Kos perakitan dan instalasi, dan Kos pelaksanaan uji coba. Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets.
- 13. Slide 9-13 Illustration:Illustration: Diasumsikan Merten Company membeli mesin produksi yang harga tunainya $50,000. Pengeluaran- pengeluaran terkait meliputi PPN $3,000, asuransi perjalanan $500, and installation and testing $1,000. Hitung jumlah yang seharusnya dilaporkan sebagai kos mesin. Determining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant AssetsDetermining the Cost of Plant Assets SO 1 Describe how the cost principle applies to plant assets.SO 1 Describe how the cost principle applies to plant assets. MachineryMachinery Cash price Sales taxes Insurance during shipping 500 3,000 $50,000 $54,500Cost of Machinery Installation and testing 1,000
- 14. Slide 9-14 Answer on notes page
- 15. Slide 9-15 Proses alokasi kos, bukan penilaian aset. Berlaku untuk penyempurnaan tanah, bangunan, dan peralatan, tapi tidak untuk tanah. Depresiasi dilakukan karena kemampuan suatu aset untuk menghasilkan pendapatan akan menurun selama masa manfaat aset. Depreciation adalah proses pengalokasian kos aset-aset berwujud menjadi biaya (expense) secara sistimatik dan rasional ke periode-periode yang diharapkan mendapatkan manfaat dari penggunaan aset-aset berwujud tersebut. DepreciationDepreciationDepreciationDepreciation SO 2 Explain the concept of depreciation.SO 2 Explain the concept of depreciation.
- 16. Slide 9-16 Factors in Computing Depreciation Cost DepreciationDepreciationDepreciationDepreciation SO 2 Explain the concept of depreciation.SO 2 Explain the concept of depreciation. Useful Life Residual Value Illustration 9-6
- 17. Slide 9-17 Dimaksudkan untuk memilih metode yang paling tepat mengukur kontribusi aset terhadap pendapatan selama masa manfaatnya. Contoh: Depreciation Methods (1) Metode Garis Lurus (Straight-line method). (2) Metode Unit Aktivitas (Units-of-Activity method). (3) Metode Saldo Menurun (Declining-balance method). DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
- 18. Slide 9-18 Illustration: Barb’s Florists membeli satu unit truk pada tanggal 1 January 2011. Diminta: Hitung depresiasi dengan menggunakan: (a) Straight-Line (b) Units-of-Activity (c) Declining Balance. DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Illustration 9-7
- 19. Slide 9-19 Metode Garis Lurus (Straight-Line) DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Biaya depresiasi untuk tiap tahun jumlahnya sama. Depreciable cost = Kos asset - residual value. Illustration 9-8
- 20. Slide 9-20 Kos yang Beban Akumulasi Nilai Tahun Didepresiasi x Tarif = Depresiasi Depresiasi Buku DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Illustration: (Straight-Line Method) 2011 $ 12,000 20% $ 2,400 $ 2,400 $ 10,600 2012 12,000 20 2,400 4,800 8,200 2013 12,000 20 2,400 7,200 5,800 2014 12,000 20 2,400 9,600 3,400 2015 12,000 20 2,400 12,000 1,000 2011 Journal Entry Depreciation expense 2,400 Accumulated depreciation 2,400 Illustration 9-9
- 21. Slide 9-21 Total unit aktivitas digunakan untuk menghitung kos depresiasi per unit. Biaya depresiasi bervariasi tergantung pada unit aktivitas. Kos yang di depresiasi = Kos – nilai residual. Metode Unit Aktivitas (Units-of-Activity) DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Illustration 9-10
- 22. Slide 9-22 Beban Unit Kos/ Depresiasi Akumulasi Nilai Tahun Aktifitas x Unit = Tahunan Depresiasi Buku DepreciationDepreciationDepreciationDepreciation Illustration: (Units-of-Activity Method) 2011 15,000 $ 0.12 $ 1,800 $ 1,800 $ 11,200 2012 30,000 0.12 3,600 5,400 7,600 2013 20,000 0.12 2,400 7,800 5,200 2014 25,000 0.12 3,000 10,800 2,200 2015 10,000 0.12 1,200 12,000 1,000 Depreciation expense 1,800 Accumulated depreciation 1,800 2011 Journal Entry Illustration 9-11 SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
- 23. Slide 9-23 Biaya depresiasi tahunan semakin mengecil dari tahun ke tahun selama masa manfaat aset. Tarif saldo menurun = 2x tarif garis lurus. Tarif saldo menurun diterapkan langsung ke nilai buku. Declining-Balance DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Illustration 9-12
- 24. Slide 9-24 Tarif Beban Nilai Buku Saldo Depresiasi Akumulasi Nilai Tahun Awal x Menurun = Tahunan Depresiasi Buku DepreciationDepreciationDepreciationDepreciation Illustration: Metode Saldo Menurun (Declining-Balance Method) 2011 13,000 40% $ 5,200 $ 5,200 $ 7,800 2012 7,800 40 3,120 8,320 4,680 2013 4,680 40 1,872 10,192 2,808 2014 2,808 40 1,123 11,315 1,685 2015 1,685 40 685* 12,000 1,000 * Computation of $674 ($1,685 x 40%) is adjusted to $685. Depreciation expense 5,200 Accumulated depreciation 5,200 2011 Journal Entry Illustration 9-13
- 25. Slide 9-25 SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Comparison of Methods DepreciationDepreciationDepreciationDepreciation Illustration 9-14 Illustration 9-15
- 26. Slide 9-26 Depreciation is a process of: a. valuation. b. cost allocation. c. cash accumulation. d. appraisal. Review Question DepreciationDepreciationDepreciationDepreciation SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
- 27. Slide 9-27 Empat slide berikut mengilustrasikan penghitungan biaya depresiasi parsial yang angka-angkanya konsisten dengan yang digunakan pada slide-slide sebelumnya Depreciation for Partial YearDepreciation for Partial YearDepreciation for Partial YearDepreciation for Partial Year SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
- 28. Slide 9-28 Illustration: Barb’s Florists membeli truk pada tanggal 1 Oktober 2011 SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Depreciation for Partial YearDepreciation for Partial YearDepreciation for Partial YearDepreciation for Partial Year Diminta: Hitung depresiasi dengan menggunakan: (a) Straight-Line (b) Units-of-Activity (c) Declining Balance. Illustration 9-7
- 29. Slide 9-29 Depresiasi Kos yang Biaya Tahun Tahun Akumulasi Tahun Didepresiasi Tarif Tahunan Parsial Berjalan Depresiasi 2011 12,000$ x 20% = 2,400$ x 3/12 = 600$ 600$ 2012 12,000 x 20% = 2,400 2,400 3,000 2013 12,000 x 20% = 2,400 2,400 5,400 2014 12,000 x 20% = 2,400 2,400 7,800 2015 12,000 x 20% = 2,400 2,400 10,200 2016 12,000 x 20% = 2,400 x 9/12 = 1,800 12,000 12,000$ Journal entry: 2011 Depreciation expense 600 Accumultated depreciation 600 Depreciation for Partial YearDepreciation for Partial YearDepreciation for Partial YearDepreciation for Partial Year SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods. Illustration: Metode Garis Lurus (Straight-line Method)
- 30. Slide 9-30 Biaya Unit Kos/ Depresiasi Akumulasi Nilai Tahun Aktivitass x Unit = Tahunan Depresiasi Buku Illustration: Metode Unit Aktivitas (Units-of-Activity Method) 2011 15,000 $ 0.12 $ 1,800 $ 1,800 $ 11,200 2012 30,000 0.12 3,600 5,400 7,600 2013 20,000 0.12 2,400 7,800 5,200 2014 25,000 0.12 3,000 10,800 2,200 2015 10,000 0.12 1,200 12,000 1,000 Depreciation expense 1,800 Accumulated depreciation 1,800 2011 Journal Entry Illustration 9-12 Depreciation for Partial YearDepreciation for Partial YearDepreciation for Partial YearDepreciation for Partial Year SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
- 31. Slide 9-31 Illustration: Metode Saldo Menurun (Declining-Balance Method) Tarif Beban Depresiasi Nilai Buku Saldo Depresiasi Tahun Tahun Akumulasi Tahun Awal Menurun Tahunan Parsial Berjalan Depresiasi 2011 13,000$ x 40% = 5,200$ x 3/12 = 1,300$ 1,300$ 2012 11,700 x 40% = 4,680 4,680 5,980 2013 7,020 x 40% = 2,808 2,808 8,788 2014 4,212 x 40% = 1,685 1,685 10,473 2015 2,527 x 40% = 1,011 1,011 11,484 2016 1,516 x 40% = 607 Plug 516 12,000 12,000$ Journal entry: 2011 Depreciation expense 1,300 Accumultated depreciation 1,300 Depreciation for Partial YearDepreciation for Partial YearDepreciation for Partial YearDepreciation for Partial Year SO 3 Compute periodic depreciation using different methods.SO 3 Compute periodic depreciation using different methods.
Editor's Notes
- p. 391 Many Firms Use Leases Q: Why might airline managers choose to lease rather than purchase their planes? A: The reasons for leasing include favorable tax treatment, better financing options, increased flexibility, reduced risk of obsolescence, and low airline income.