metode aktivitas CARRYING RECOVERABLE

DASAR DEPRESIASI COMPARED TO AMOUNT

AMOUNT
(cost - residual value) x hours this year
MASA MANFAAT ASET
total estimated hours
METODE DEPRESIASI *RECOVERABLE AMOUNT LESS THAN CARRYING AMOUNT
metode garis lurus
HIGHER OF

cost - residual value

estimated service life VALUE IN
FAKTOR-FAKTOR FAIR VALUE LESS
COST TO SELL USE
sum of the years’ digit
diminishing charge methods

5 1. IMPAIRMENT LOSS: EXCESS OF CARRYING

x (biaya perolehan - nilai sisa) ASSET HELD AMOUNT OVER RECOVERABLE AMOUNT
5+4+3+2+1 IMPAIRMENT
DEPRESIASI FOR USE 2. DEPRECIATE ON NEW COST BASIS
3. RECERSAL OS IMPAIRMENT LOSS PERMITTED
metode saldo menurun

book value x (200% x

1
estimated service life
) DEPRESIASI, DEPLESI, ASSET HELD FOR
SELL OR DISPOSAL
1. ILCNRV
2. NO DEPRECIATE TAKEN

UNIT OF PRODUCTION METHOD

IMPAIRMENT, DAN
1 DEPLETION COST PER UNIT
REVALUASI ASET TETAP
TOTAL COST - RESIDUAL VALUE
TOtal estimateD UNITS AVAILABLE
DEPLESI REVALUASI REVALUASI > HISTORICAL COST
2 DEPLETION
DICATAT DI AKUN UNREALIZED GAIN ON REVALUATION
MASUK KE OTHER COMPREHENSIVE INCOME
UNITS EXTRACTED X COST PER UNIT
REVALUASI < HISTORICAL COST
PENETAPAN DASAR penilaian aset tetap
LIQUIDATING DIVIDEND DICATAT DI AKUN LOSS ON REVALUATION
MENGURANGI PENDAPATAN & RETAINED EARNING
DIVIDEND > ACCUMULATED NET INCOME
sebelumnya mencatat loss on impairment, lalu ada
RETAINED EARNING = $1.650.000
SHARE PREMIUM = $5.435493 surplus revaluasi, maka dikredit akun recovery of
DIVIDEND = $3.000.000 BIAYA PRA EKSPLORASI depreciable cost impairment loss, sisa dicatat unrealized gain
JURNAL? sebelumnya mencatat unrealized gain, lalu ada loss
BIAYA EKSPLORASI DAN EVALUASI model revaluasian
on impairment, maka didebit akun unrealized gain on
RETAINED EARNING 1.650.000 BIAYA PENGEMBANGAN revaluation, sisa dicatat loss on impairment.
SHARE PREMIUM-ORDINARY 1.350.000
CASH 3.000.000