SUM OF YEAR DIGIT METHOD

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SOAL A Acquired on January 11, 2018

YEAR DEPRECIABLE COST RATE RATE DEPRECIATION EXPENSE
2018 Rp 53,000,000.00 5/15 0.33 Rp 17,666,666.67
2019 Rp 53,000,000.00 4/15 0.27 Rp 14,133,333.33
2020 Rp 53,000,000.00 3/15 0.20 Rp 10,600,000.00
2021 Rp 53,000,000.00 2/15 0.13 Rp 7,066,666.67
2022 Rp 53,000,000.00 1/15 0.07 Rp 3,533,333.33

SOAL B Acquired on September 13, 2018

YEAR DEPRECIABLE COST RATE RATE DEPRECIATION EXPENSE
2018 Rp 53,000,000.00 (5/15 x 4/12) 0.11 Rp 5,888,888.89
2019 Rp 53,000,000.00 (5/15 x 8/12) + (4/15 x 4/12) 0.31 Rp 16,488,888.89
2020 Rp 53,000,000.00 (4/15 x 8/12) + (3/15 x 4/12) 0.24 Rp 12,955,555.56
2021 Rp 53,000,000.00 (3/15 x 8/12) + (2/15 x 4/12) 0.18 Rp 9,422,222.22
2022 Rp 53,000,000.00 (2/15 x 8/12) + (1/15 x 4/12) 0.11 Rp 5,888,888.89
2023 Rp 53,000,000.00 (1/15 x 8/12) 0.04 Rp 2,355,555.56
gitiga merah di pojok kanan cell

ACC DEPRECIATION
Rp 17,666,666.67
Rp 31,800,000.00
Rp 42,400,000.00
Rp 49,466,666.67
Rp 53,000,000.00

ACC DEPRECIATION
Rp 5,888,888.89
Rp 22,377,777.78
Rp 35,333,333.33
Rp 44,755,555.56
Rp 50,644,444.44
Rp 53,000,000.00
DOUBLE DECLINING BALANCE METHOD
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POIN A Acquired on August 4, 2018

Cost $ 82,000.00
Residual Value $ 16,000.00
Useful Life 5 years
Rate 40%
YEAR BEG BV DEPR EXP ACC DEPR END BV
2018 $ 82,000.00 $ 13,666.67 $ 13,666.67 $ 68,333.33
2019 $ 68,333.33 $ 27,333.33 $ 41,000.00 $ 41,000.00
2020 $ 41,000.00 $ 16,400.00 $ 57,400.00 $ 24,600.00

POIN B Revision on Useful Life and Residual Value

Revision on January 1, 2021
New Residual Value $ 8,000.00
New Useful Life 6 years
Rate 33.33%
YEAR BEG BV DEPR EXP ACC DEPR END BV
2021 $ 24,600.00 $ 8,200.00 $ 65,600.00 $ 16,400.00
2022 $ 16,400.00 $ 5,466.67 $ 71,066.67 $ 10,933.33
2023 $ 10,933.33 $ 2,933.33 $ 74,000.00 $ 8,000.00
Journal :
12/31/2021 Depreciation Expense $ 8,200.00
Accumulated Depreciation $ 8,200.00
12/31/2022 Depreciation Expense $ 5,466.67
Accumulated Depreciation $ 5,466.67
12/31/2023 Depreciation Expense $ 2,933.33
Accumulated Depreciation $ 2,933.33

POIN C Asset Improvement and Repair & Maintenance

Revision on June 1, 2020
Asset Improvement $ 1,675.00
Repair & Maintenance $ 40.00
Remaining Useful Life 38 months (2 years 7 months)
New Rate 63.16%
YEAR BEG BV DEPR EXP ACC DEPR END BV
Jan 1-June 1 2020 $ 41,000.00 $ 6,833.33 $ 47,833.33 $ 34,166.67
June 1-Dec 31 2020 $ 35,841.67 $ 13,204.82 $ 61,038.16 $ 22,636.84
2021 $ 22,636.84 $ 6,636.84 $ 67,675.00 $ 16,000.00
Journal :
6/1/2020 Depreciation Expense $ 6,833.33
Accumulated Depreciation $ 6,833.33
 6/1/2020 Truck $ 1,675.00
Cash $ 1,675.00
Repair and Maintenance Expense $ 40.00
Cash $ 40.00
12/31/2020 Depreciation Expense $ 13,204.82
Accumulated Depreciation $ 13,204.82
12/31/2021 Depreciation Expense $ 6,636.84
Accumulated Depreciation $ 6,636.84

POIN D Major Repair

Revision on June 1, 2020
Major Repairs $ 2,300.00
Remaining Useful Life 38 months (2 years 7 months)
New Rate 63.16%
YEAR BEG BV DEPR EXP ACC DEPR END BV
Jan 1-June 1 2020 $ 41,000.00 $ 6,833.33 $ 47,833.33 $ 34,166.67
June 1-Dec 31 2020 $ 36,466.67 $ 13,435.09 $ 61,268.42 $ 23,031.58
2021 $ 23,031.58 $ 7,031.58 $ 68,300.00 $ 16,000.00
Journal :
2/14/2020 Depreciation Expense $ 6,833.33
Accumulated Depreciation $ 6,833.33
2/14/2020 Accumulated Depreciation $ 2,300.00
Cash $ 2,300.00
12/31/2020 Depreciation Expense $ 13,435.09
Accumulated Depreciation $ 13,435.09
12/31/2021 Depreciation Expense $ 7,031.58
Accumulated Depreciation $ 7,031.58
ga merah di pojok kanan cell