Harga 300,000,000.

00
Nilai Residu 60,000,000.00
Masa Manfaat 20

Penyiusutan 12,000,000.00

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

2010 1,000,000.00 1,000,000.00
2011 12,000,000.00 13,000,000.00
2012 12,000,000.00 25,000,000.00
2013 12,000,000.00 37,000,000.00
2014 12,000,000.00 49,000,000.00
2015 12,000,000.00 61,000,000.00
2016 12,000,000.00 73,000,000.00
2017 12,000,000.00 85,000,000.00
2018 12,000,000.00 97,000,000.00
2019 12,000,000.00 109,000,000.00
2020 12,000,000.00 121,000,000.00
2021 12,000,000.00 133,000,000.00
2022 12,000,000.00 145,000,000.00
2023 12,000,000.00 157,000,000.00
2024 12,000,000.00 169,000,000.00
2025 12,000,000.00 181,000,000.00
2026 12,000,000.00 193,000,000.00
2027 12,000,000.00 205,000,000.00
2028 12,000,000.00 217,000,000.00
2029 12,000,000.00 229,000,000.00
2030 11,000,000.00 240,000,000.00

Harga 300,000,000.00
Nilai Residu 30,000,000.00
Masa Manfaat 15

Penyiusutan 18,000,000.00

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2010 18,000,000.00 18,000,000.00
2 2011 18,000,000.00 36,000,000.00
3 2012 18,000,000.00 54,000,000.00
4 2013 18,000,000.00 72,000,000.00
5 2014 18,000,000.00 90,000,000.00
6 2015 18,000,000.00 108,000,000.00
7 2016 18,000,000.00 126,000,000.00
8 2017 18,000,000.00 144,000,000.00
9 2018 18,000,000.00 162,000,000.00
10 2019 18,000,000.00 180,000,000.00
11 2020 18,000,000.00 198,000,000.00
 12 2021 18,000,000.00 216,000,000.00
13 2022 18,000,000.00 234,000,000.00
14 2023 18,000,000.00 252,000,000.00
15 2024 18,000,000.00 270,000,000.00

Harga 200,000,000.00
Nilai Residu 40,000,000.00
Masa Manfaat 5

Penyiusutan 32,000,000.00

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2014 16,000,000.00 16,000,000.00
2 2015 32,000,000.00 48,000,000.00
3 2016 32,000,000.00 80,000,000.00
4 2017 32,000,000.00 112,000,000.00
5 2018 32,000,000.00 144,000,000.00
6 2019 16,000,000.00 160,000,000.00

Harga 300,000,000.00
Nilai Residu 30,000,000.00
Masa Manfaat 6

Penyiusutan 45,000,000.00

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2013 45,000,000.00 45,000,000.00
2 2014 45,000,000.00 90,000,000.00
3 2015 45,000,000.00 135,000,000.00
4 2016 45,000,000.00 180,000,000.00
5 2017 45,000,000.00 225,000,000.00
6 2018 45,000,000.00 270,000,000.00

Harga 126,000,000.00
Nilai Residu 25,200,000.00
Masa Manfaat 6

Penyiusutan 16,800,000.00

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2012 15,400,000.00 15,400,000.00
2 2013 16,800,000.00 32,200,000.00
3 2014 16,800,000.00 49,000,000.00
4 2015 16,800,000.00 65,800,000.00
5 2016 16,800,000.00 82,600,000.00
6 2017 16,800,000.00 99,400,000.00
7 2018 1,400,000.00 100,800,000.00
SALDO MENURUN
Harga 50,000,000.00
Nilai Residu 5,000,000.00
Masa Manfaat 5

Penyiusutan 40%

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2016 10,000,000.00 10,000,000.00
2 2017 16,000,000.00 26,000,000.00
3 2018 9,600,000.00 35,600,000.00
4 2019 5,760,000.00 41,360,000.00
5 2020 3,456,000.00 44,816,000.00
6 2021 1,036,800.00 45,852,800.00

Harga 160,000,000.00
Nilai Residu 16,000,000.00
Masa Manfaat 5

Penyiusutan 40%

No Periode Perhitungan Beban Penyustan Beban penyusutan Akum. Penyusutan

1 2013 64,000,000.00 64,000,000.00
2 2014 38,400,000.00 102,400,000.00
3 2015 23,040,000.00 125,440,000.00
4 2016 13,824,000.00 139,264,000.00
5 2017 4,736,000.00 144,000,000.00
Nilai Buku
299,000,000.00
287,000,000.00
275,000,000.00
263,000,000.00
251,000,000.00
239,000,000.00
227,000,000.00
215,000,000.00
203,000,000.00
191,000,000.00
179,000,000.00
167,000,000.00
155,000,000.00
143,000,000.00
131,000,000.00
119,000,000.00
107,000,000.00
95,000,000.00
83,000,000.00
71,000,000.00
60,000,000.00

Nilai Buku
282,000,000.00
264,000,000.00
246,000,000.00
228,000,000.00
210,000,000.00
192,000,000.00
174,000,000.00
156,000,000.00
138,000,000.00
120,000,000.00
102,000,000.00
 84,000,000.00
66,000,000.00
48,000,000.00
30,000,000.00

Nilai Buku
184,000,000.00
152,000,000.00
120,000,000.00
88,000,000.00
56,000,000.00
40,000,000.00

Nilai Buku
255,000,000.00
210,000,000.00
165,000,000.00
120,000,000.00
75,000,000.00
30,000,000.00

Nilai Buku
110,600,000.00
93,800,000.00
77,000,000.00
60,200,000.00
43,400,000.00
26,600,000.00
25,200,000.00
Nilai Buku
40,000,000.00
24,000,000.00
14,400,000.00
8,640,000.00
5,184,000.00
4,147,200.00

Nilai Buku
96,000,000.00
57,600,000.00
34,560,000.00
20,736,000.00
16,000,000.00
selisih (6,176,000.00)
Peralatan kantor
1 160,000,000.00
2 2013 80,000,000.00 80,000,000.00 80,000,000.00
3 2014 40,000,000.00 120,000,000.00 40,000,000.00
4 2015 20,000,000.00 140,000,000.00 20,000,000.00
5 2016 20,000,000.00 160,000,000.00 -

Sepeda motor
1 50,000,000.00
2 2016 12,500,000.00 12,500,000.00 37,500,000.00
3 2017 18,750,000.00 31,250,000.00 18,750,000.00
4 2018 9,375,000.00 40,625,000.00 9,375,000.00
5 2019 4,687,500.00 45,312,500.00 4,687,500.00
5 2020 4,687,500.00 50,000,000.00 -