Amortization & Depresiasi

Andi Wijayanto, S.Sos., M.Si

Amortization
 Amortisasi : istilah yang digunakan untuk menyebut
proses membayar kembali pinjaman (Walkenbach,
2001).
 Amortisasi : prosedur akuntansi yang secara
bertahap mengurangi nilai biaya dari suatu aktiva
dengan umur manfaat terbatas atau aktiva tidak
berwujud lain, melalui pembebanan berkala ke
pendapatan (Downes & Goodman, 1994).
 Amortisasi : pembayaran Bunga plus pinjaman
pokok yang jumlahnya sama setiap tahun
(Syamsuddin, 1992)
EXAMPLE 1

 What are the payments on a loan of

$200,000 over 10 years, at 0.5% interest per
month (with payments in arrears)?
 Function : PMT(rate, nper, pv, fv, type)
 =PMT(0.5%,120,200000,0,0)
 =$2,220.41
EXAMPLE 2

 I can afford payments of $2,500 per month,

and can borrow at 0.45% (per month) over 20
years. How much can I afford to borrow on a
fully redeemable mortgage?
 Function : PV(rate, nper, pmt, fv, type)
 =PV(0.45%,240,-2500,0,0)
 =$366,433.74
EXAMPLE 3

 I currently owe $150,000 on a mortgage, and

make payments of $1,900 per month. The
current interest rate is 0.45% per month. How
long will it take to repay the loan?
 Function : NPER(rate, pmt, pv, fv, type)
 =NPER(0.45%,-1900,150000,0,0)
 =97.76
LATIHAN

1. I borrow $300,000 on a balloon mortgage over 15

years, with monthly payments on $100,000. The
balance of $200,000 is due at the end of the term.
The rate of interest is 0.4% per month, and
payments are made monthly in arrears. What will
the payments be?
2. If the bank insists on an amortization of $200,000
of a loan, how much extra can I borrow on the
balloon mortgage basis if I can afford payments of
$3,000 per month? The term of the loan is 10
years, and the current rate is 0.4% per month.
JAWABAN:

1. Function : PMT(rate, nper, pv, fv, type)

=PMT(0.4%,180,300000,-200000,0)
=–$1,580.41
2. Function : PMT(rate, nper, pv, fv, type)
=PMT(0.4%,120,200000,0,0)
=–$2,101.81:
DEPRESIASI

 Depresiasi adalah penyusutan nilai aktiva

tetap seperti mesin dan peralatan, supaya
dapat mengalokasikan biayanya selama
umur manfaat aktiva.
 Penyusutan mengurangi pendapatan kena
pajak, tetapi tidak mengurangi dana kas.
Depreciation Functions
 Cost: Original cost of the asset.
 Salvage: Salvage cost of the asset after it has fully depreciated.
 Life: Number of periods over which the asset will depreciate.
 Period: Period in the Life for which the calculation is being made.
 Month: Number of months in the first year; if omitted, Excel uses
12.
 Factor: Rate at which the balance declines; if omitted, it is
assumed to be 2 (that is, double-declining).
 Rate: Interest rate per period. If you make payments monthly, for
example, you must divide the annual interest rate by 12.
 No-switch: True or False. Specifies whether to switch to straight-
line depreciation when depreciation is greater than the declining
balance calculation.
EXAMPLE

 The asset’s original cost, $10,000, is

assumed to have a useful life of 10 years,
with a salvage value of $1,000.
Referensi

 Walkenbach, John. 2001. Excel 2002

Formulas. New York: M&T BooksAn imprint
of Hungry Minds, Inc.

 Slide ini dapat didownload di:

http://andiwijayanto.blog.undip.ac.id