INTANG IB LE AS S E T

Group 10 ;
Salma Yelika
Yoseph Andika S
 INTANGIBLE ASSET

CHARACTERISTICS OF INTANGIBLE ASSETS

AMORTIZATION OF INTANGIBLE ASSET

THE RIGHT TO NATURAL RESOURCE MANAGEMENT

CAN AND BE ABLE TO

According to PSAK 19 (revised 2009) what is meant by
intangible assets are non – monetary assets that can be
identified without physical form.

For example :
 Trade mark
Trademark is an intellectual property right that consists of design,
marks, or expressions that can be identified to identify services or
products that are introduced to the market

 Patent
A patent is a right that is given to an invention obtained from a
research to be given protection and even can be sold for the finding.

 Copy right
Copyright is a company’s exclusive right to sell works of copyright, such
as music and other artwork, over agreed-upon agreements
 Characteristics of intangible assets

It is long term
Lacks physical Not a financial
and is subject
existence instrument
to amortization
 Amortization of intangible asset
Reduction in the value of intangible fixed assets is called amortization.
And the reduction is using the straight line method with the age in accordance with the ownership rights
without any residual .

Example: On 04/01/2019, franchise rights were obtained for 5 years at a price of IDR 100,000,000.  
  ways of working :
one year depreciation = acquisition cost / years of use = 100.000.000/5 = 20.000.000
one year depreciation cost = (12/12) x 20.000.000 = 20.000.000
required journal;
01/01/2019: record one year's depreciation
FRANCHASE 100.000.000
CASH 100.000.000
 
12/31/2019: record one year's depreciation expense  
AMORTISATION EXPESE 20.000.000
FRANCHISE 20.000.000
 The right to natural resource management
The right to natural resource management is an intangible fixed asset in the form of a natural resource management
permit to be processed, weighed and the benefits are taken within a certain time.

The acquisition price is all expenses until the rights can be used.
The reduction in the value of the right to manage natural resources is called a depletion (Depletion Expense).

Example: Pt. Computerized Accounting in September 2021 made an investment of IDR 2,500,000,000 in mining land
which is estimated to have 10,000,000 tons of mining material and has no residual value. In the first year, the
company produced and sold 700,000 tons of mining materials.
 ways of working: One unit depletion = 2.500.000.000 / 10.000.000 = Rp 250 @unit
One unit depletion expense = Rp 250 @unit x 700.000 = Rp 175.000.000
 
Required journal;
September 2021 : GOLD MINE 2.500.000.000
CASH 2.500.000.000
 
for the first year: DEPLETION EXPENSE 175.000.000 
ACCUMULATION DEPLETION 175.000.000  
Can and Be Able t

A B
 CAN
Literally can and be able to have the same meaning, namely “can”.
However, the difference between can and be able to lies in it use

In English, can is the modal verb that has the most functions.
Here are some common uses of “can” in sentences.
 To express the ability to do something

The first function of “can” is to express the ability

To perform an activity. “can” in this function means “can” in general
Example :

• I can bring the groceries for you

• Maybe she can tell us about this
 To explain ability

The next function of “can” is to describe one’s ability

Exs, this ability in question could be something that acquired at birth or learned
Example :

• Eagle can fly higher than other birds

• They can dive while I can’t
 To explain the possibility

Apart from showing “customs”, can also be used to Describe the possibility happening.
But can here used as a result of certain activities
Example :

• She can ask you to go out in a day or two

• Look at the broken gas tank, it can explodes whenever
 To ask / give permission

The word “can” is also included in the polite expression f you

Use it in context of asking / granting permissions
Example :

• Can I speak to him alone?

• You can go to the dentist now, Hildan
 BE ABLE TO
Finally, what we will discuss here is
be able to, which means also “can/be able”. Be able to can replace can and could, so
the meaning is more flexible. But the questions is, why is pharse “be able to” rarely
used, right ?

Be able to seems rarely used because people prefer to use the words “can”. Usually
the pharse “be able to” is only used when there is a modal verb that precedes it
(because modal + capital is not allowed)
Example :

• I will can do this in some weeks ( )

• I will be able to do this in some weeks ( )

Thank You