Members of the Group :

01. Dimas Dirga Pratama

20.0102.0030
02. Denitto Giantoro
20.0102.0071

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Tangible Assets
and Intangible
Assets
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Tangible
Assets
Tangible Assets
￮ Tangible Assets are assets that are
long term in nature or relatively have
permanent properties such as
equipment, machinery, buildings, and
land.
Characteristics of
Tangible Assets
1.
Has a
physical form
and thus is a 2.
fixed assets. Owned and
used by the
company in 3.
operating Not intended
activities. for sale as
part of
operating
activities.
Investment are long term assets that are not used in
the normal course of operations and held for resale
in the future.
For example, undeveloped land purchased by the
company for resale in the future, is classified and
recorded as an investment.

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Income and Capital Expenditures
When a fixed assets has been acquired
and placed for services, the cost may
occur for maintenance and repair. The
cost is beneficial only at the moment is
called revenue expenditure. The cost of the
increase of assets or increase the useful
life of the assets is called capital
expenditures.

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Tangible Assets Rental
A lease is an agreement for the use
an assets for a certain period. Leases
are often used in business.
For example, vehicles, computers,
medical equipment, buildings, and
event air planes.

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Accounting for Depreciation
The cost of equipment, buildings, and land
development need to be transferred to the
account of expenses systematically over its
useful life, this displacement is called
depreciation. Depreciation expense is the
amount of the cost of assets allocated
throughout the useful life as depreciation
expense.

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 1.
Straight line
shrinkage

Various methods
to calculate the
Depreciation of
Tangible Assets
3.
Double 2.
declining Shrinkage of
balance production
depreciation units
Saturn

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Sraight Line Shrinkage
Produce the amount of depreciation expense for
each year over the useful life of the assets. If the
assets is only for some time in one year then the
annual depreciation is calculated on a
proportional. The percentage of a straight line is
determined by dividing 100% over the number of
years of expected benefits.

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Shrinkage of
production units
Produce the amount of depreciation
expense that is the same for each
unit produced used by the asset.
This method is often used when the
fixed assets provide services for the
time which varies from year to year.

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Double Declining Balance
Depreciation Saturn
Result in decreased periodic load during the
estimated useful life of the asset. This
method provides greater depreciation in the
first year of assets benefit, followed by a
decreased depreciation amount called the
acceleration depreciation method.

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2
Intangible
Assets
Intangible Assets
These assets are trandemarks, copyrights
and petents, goodwill is a long term asset
Copyright and Trademark
The cost of copyright covering the entire cost of
creating the work plus the cost of administration
or law to get that right. Copyright amortized
throughout its useful life.
A trademark is the name of the term or symbol
used to identift a company.

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 Patents
The company may obtain exclusive rights
to produce and sell goods with one
uniqueness. The straight line method is
usually used to determine the amortization
of the patent rights.

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 Goodwill
Refers to the Intangible assets belonging to
the company that produced by the
favorable factors such as location, quality
of production, reputation, managerial
expertise. Goodwill allows the company to
generate higher return on investment often
exceeds the normal level.

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THANK YOU !

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