Purchased 1 August 2010 (Partial Year)

Cost 500,000,000
Useful life 5 years
Residual Value 50,000,000

Sum of the year

Denominator
(n(n+1))/2 = (5(5+1))/2= 15
Depreciation base = 450,000,000
Current Year
Book Value Depreciation
Year Dep. Fraction Partial Year Dep. Total Current
(Beg.) Expense
Expense Year Dep. Exp.
2010 500,000,000 5/15 150,000,000 5/12 62,500,000 62,500,000
5/15 150,000,000 7/12 87,500,000
2011 437,500,000 137,500,000
4/15 120,000,000 5/12 50,000,000
4/15 120,000,000 7/12 70,000,000
2012 300,000,000 107,500,000
3/15 90,000,000 5/12 37,500,000
3/15 90,000,000 7/12 52,500,000
2013 192,500,000 77,500,000
2/15 60,000,000 5/12 25,000,000
2/15 60,000,000 7/12 35,000,000
2014 115,000,000 47,500,000
1/15 30,000,000 5/12 12,500,000
2015 67,500,000 1/15 30,000,000 7/12 17,500,000 17,500,000

akm 2010-2012 307,500,000

sep 2013 jan- juli 52,500,000
Ags-sep 10,000,000
62,500,000
0.1166666667
0.0222222222
0.1388888889 450,000,000 62,500,000
Akm dep dari jan2010-sep2013 370,000,000
Nilai buku 130,000,000
harga jual 120,000,000
rugi 10,000,000

Kas 120,000,000
Akm. Dep. Mesin 370,000,000
Rugi Penjualan mesin 10,000,000
Mesin 500,000,000
 Acc. Book Value
Depreciation (End)

62,500,000 437,500,000
200,000,000 300,000,000

307,500,000 192,500,000

385,000,000 115,000,000

432,500,000 67,500,000
450,000,000 50,000,000