AKTIVA TETAP

(Fixed Assets)
Prepared by Dra. Gunasti Hudiwinarsih, M.Si., Ak
Dosen Tetap STIE Perbanas Surabaya

© Copyright 2004 South-Western, a division

of Thomson Learning. All rights reserved.
PowerPoint Presentation by Douglas Cloud
Professor Emeritus of Accounting
Task Force Image Gallery clip art included in this
Pepperdine University
electronic presentation is used with the permission of
NVTech Inc.
Karakteristik Aktiva Tetap
Fixed assets merupakan aktiva
jangka panjang atau relatif
permanen

Merupakan aktiva berwujud

karena terlihat secara fisik.
Dimiliki dan digunakan
perusahaan, tidak unt dijual sbg
bagian dari operasional perush
 Mengklasifikasikan
Harga Perolehan (Costs)

Is the purchased
item long-lived?
Yes No

Is the asset used in Expense

a productive
purpose?
Yes No

Fixed Assets Investment

 Tanah

• Harga beli
• Pajak Penjualan
• Perijinan
• Komisi Makelar
• Bea Balik Nama
• Biaya Survey
 Tanah
• Purchase price
• Sales taxes
• Pajak Real estate
• Permits• from governmentbangunan yg
Pembongkaran
agencies tidak digunakan
• Broker’s
• commissions
Perataan tanah
• Title fees
• Pengaspalan/paving yg
membatasi tanah
• Surveying fees
Bangunan
 Jasa Arsitek
 Jasa Insinyur
 Biaya asuransi selama
konstruksi
 Bunga pinjaman unt
biaya konstruksi
 Jalan sekitar bangunan
Bangunan

 Pajak Penjualan
 Perbaikan (Pembelian
bangunan bekas)
 Modifikasi penggunaan
 Perijinan
 Pengembangan Tanah

• Pohon & Rerumputan

• Pagar
• Area Parkir
• Penerangan halaman
• Pengaspalan area parkir
Mesin dan Peralatan

• Pajak Penjualan
• Biaya angkut
• Pemasanagan
• Perbaikan
(Pembelian peralatan
bekas)
Mesin dan Peralatan
• Asuransi
pengangkutan
• Perakitan
• Modifikasi
Penggunaan
• Pengujian sebelum
penggunaan
• Perijinan
Tidak termasuk HPo Aktiva tetap:

 Kerusakan akibat kekerasan

 Kesalahan Pemasangan
 Pencurian yg tidak
diasuransikan
 Kerusakan selama bongkar
pasang
 Denda perijinan
PEROLEHAN AKTIVA TETAP
1. PEMBELIAN :
- TUNAI : AKTIVA TETAP Rp. XX
KAS Rp. XX

- KREDIT : AKTIVA TETAP Rp. XX

KAS Rp. XX
HUTANG Rp. XX

2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN

KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR

3. SUMBANGAN : AKTIVA TETAP Rp. XX

MODAL SUMBANGAN Rp. XX
 Karakteristik Depreciation
Semua fixed assets kecuali land kapasitasnya
akan berkurang dalam memberikan manfaat.
Berkurangnya manfaat atau kapasitas produksi
diakui sbg Depreciation Expense.

Penyusutan fisik terjadi karena kerusakan, keausan

akibat penggunaan dan pengaruh cuaca.
Penyusutan fungsional terjadi jika akt tetap tidak
mampu lagi menyediakan manfaat sbgmn yg
diharapkan, mis: personal computer.
 Faktor-faktor Depresiasi

Initial Cost/HPo - Residual Value/NS = Depreciable Cost

Useful Life

Periodic Depreciation
Expense
 Use of Depreciation Methods

Other Units-of-Production
Declining- 8% 5%
4%
Balance

83%
Straight-Line

Source: Accounting Trends & Techniques, 56th. ed., American Institute of

Certified Public Accountants, New York, 2002.
 Contoh

Original Cost.....………….. $24,000

Estimated Life in years….. 5 years
Estimated Life in hours….. 10,000
Estimated Residual Value... $2,000
 Straight-Line Method

HPo/Cost – Estimasi Nilai Sisa

Estimasi Umur
= Annual depreciation/
depresiasi tahunan
 Straight-Line Method

$24,000 – $2,000
5 years
= $4,400 annual depreciation
 Straight-Line Rate

$24,000 – $2,000
= $4,400
5 years

$4,400
= 18.3%
$24,000
Straight-Line Method
The straight-line method banyak
digunakan perusahaan karena sederhana
dan memberikan alasan yang rasional
dalam mentransfer cost ke beban periodik
jika asset yg digunakan memberikan
manfaat yg sama
 Straight-Line Method
Accum. Depr. Book Value Depr. Book Value
at Beginning at Beginning Expense at End
Year Cost of Year of Year for Year of Year

1 $24,000 $24,000 $4,400 $19,600

2 24,000 $ 4,400 19,600 4,400 15,200
3 24,000 8,800 15,200 4,400 10,800
4 24,000 13,200 10,800 4,400 6,400
5 24,000 17,600 6,400 4,400
Annual2,000
Cost ($24,000) – Residual Value ($2,000)
= Depreciation
Estimated Useful Life (5 years) Expense ($4,400)
Units-of-Production Method

Cost – estimated residual value

Estimated life in units, hours, etc.
= Depreciation per unit, hour, etc.
 Units-of-Production Method

$24,000 – $2,000
10,000 hours
= Depreciation perper
= $2.20 unit, hour, etc.
hour
Units-of-Production Method
The units-of-production method
lebih tepat digunakan untuk
aktiva tetap yang memberikan
manfaat tidak sama setiap
periode.
Declining-Balance Method

Step 1

Ignoring residual value,

determine the straight-line rate
$24,000 – $2,000
= $4,800
5 years
$4,800
= 20%
$24,000
Declining-Balance Method
There’s a shortcut. Simply
divide one by the number of
years (1 ÷ 5 = .20).
 Declining-Balance Method

Step 2

Double the straight-line rate.

.20 x 2 = .40
For the first year, the cost of the asset is
multiplied by 40 percent. After the first year,
the declining book value of the asset is
multiplied 40 percent.
Declining-Balance Method

Step 3

Build a table.
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600

$24,000 x .40
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760

$14,400 x .40
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 STOP!
$24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
 Declining-Balance Method
Book Value
Untuk th ke 5, diperoleh nilaiAccum.
buku $1,866.
Beginning Annual Deprec. Book Value
Sedang sebelumnya diperkirakan nilai
Year of Year Rate Deprec. Year-End Year-End
bukunya $2,000, maka dilakukan
1 $24,000 40% $9,600
modifikasi. $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 40% 1,244 22,134 1,866
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110

$3,110 – $2,000
 Declining-Balance Method
Book Value Accum.
Beginning Annual Deprec. Book Value
Year of Year Rate Deprec. Year-End Year-End
1 $24,000 40% $9,600 $9,600 $14,400
2 14,400 40% 5,760 15,360 8,640
3 8,640 40% 3,456 18,816 5,184
4 5,184 40% 2,074 20,890 3,110
5 3,110 --- 1,110 22,000 2,000

Nilai buku
yg
diinginkan
Comparing Straight-Line With the
Declining-Balance Method
Straight-Line Declining-Balance
Method Method
5,000
Depreciation ($)

4,000

3,000

2,000

1,000

0
1 2 3 4 1 2 3 4
Life (years) Life (years)
4. METODE JUMLAH ANGKA TAHUN
- JMLH BI. PENYUSUTAN SEMAKIN MENURUN

- BI. PENYUSUTAN = TARIF X DASAR PENYSTN

TARIF = ANGKA TAHUN /JMLH ANGKA TH
DASAR PENYUSUTAN = H.Po – NILAI SISA

- PEMBEBANAN PENYUSUTAN : APABILA DLM

SATU PERIODE PEMBUKUAN TARIF BELUM
DIHITUNG PENUH, MAKA KEKURANGANNYA
DIBEBANKAN TAHUN BERIKUTNYA.
Revisi Estimasi Depresiasi

Annual
Sebuah mesin dibeli Depreciation
$130,000, semula $130,000 – $10,000
diestimasikan manfaatnya 30
30 years
th dgn nilai sisa $10,000.
Setelah disusutkan 10 th dgn $4,000 per year
the straight-line method.
Revising Depreciation Estimates
Accumulated
Equipment Depreciation
130,000 4,000
4,000
4,000
4,000
Book value = $90,000 4,000
4,000
4,000
4,000
4,000
Before revising 4,000
40,000
 Revising Depreciation Estimates

Pada th ke 11, diestimasikan masih dapat memberikan

manfaat sampai 25 th (lebih dari 20 th) dan nilai sisa
direvisi menjadi $5,000.

Book value – revised residual value

Revised estimated remaining life
$90,000 – $5,000 $3,400 revised
= annual depreciation
25 years
Capital and Revenue Expenditures

Pengeluaran untuk
perbaikan/penambahan/
memperpanjang umur
manfaat aktiva disebut
capital expenditures.
Capital and Revenue Expenditures
Pengeluaran untuk pemeliharaan
& perbaikan normal hanya
memberikan manfaat pada
periode berjalan disebut revenue
expenditures.
Capital and Revenue Expenditures
EXPENDITURE
Revenue
Increases Expenditure
Increases (Debit expense
operating useful life No account for
efficiency or adds No (extraordinary
ordinary
to capacity? repairs)? maintenance
and repairs)
Yes Yes
Capital
Expenditure Capital Expenditure
(Debit fixed asset (Debit accumulated
account) depreciation account)
Capital and Revenue Expenditures

LIABILITIES

CAPITAL
ASSETS OWNER’S
EXPENDITURES EQUITY

net income
1. Harga perolehan
2. Tambahan EXPENSES REVENUES
3. Perbaikan
4. Extraordinary
repairs
Capital and Revenue Expenditures

LIABILITIES

ASSETS OWNER’S
EQUITY

net income

REVENUE EXPENSES REVENUES

EXPENDITURES

Perbaikan dan
pemeliharaan
normal
Accounting for Fixed Asset Disposals
Ketika asset sudah tidak memberikan manfaat lagi,
perlakuannya ada beberapa kemungkinan:
1. Dihapuskan/Discarded,
2. Dijual/sold, or
3. Ditukarkan dengan assets serupa.
Ayat jurnal untuk mencatat pelepasan aktiva tetap dapat
bervariasi tergantung dengan berbagai jenis keadaan,
tetapi ayat jurnal yang selalu diperlukan adalah:
Akun akt tetap harus dikredit sebesar harga perolehan,
dan akun Akumulasi depresiasi harus didebit sebesar
saldonya saat pelepasan untuk menghapus dari akun
Discarding Fixed Assets

Suatu jenis peralatan yg

diperoleh $25,000 telah
disusutkan penuh. Pada 14
Pebruari, peralatan tsb
dihapuskan.
 Discarding Fixed Assets

Feb. 14 Accumulated Depr.—Equipment 25 000 00

Equipment 25 000 00
To write off fully depreciated
equipment.
 Discarding Fixed Assets
Peralatan senilai $6,000 disusutkan dgn tarif garis
lurus sebesar 10%. Setelah jurnal penyesuaian,
Saldo Accumulated Depreciation—Equipment
sebesar $4,750. Peralatan tsb dihentikan
pemakaiannya pada 24 Maret.
Mar. 24 Depreciation Expense.—Equipment 150 00
Accum. Depreciation—Equipment 150 00
To record current depreciation $600 x 3/12
on equipment discarded.
 Discarding Fixed Assets

Mar. 24 Accumulated Depr.—Equipment 4 900 00

Loss on Disposal of Fixed Asset 1 100 00
Equipment 6 000 00
To write off equipment
discarded.
 Sale of Fixed Assets
Aktiva tetap yg dijual, ada 3 kemungkinan :
impas/Break event, Kerugian/Loss ,
Keuntungan/Gain.
1. Jika Hrg Jual = Nilai Buku, no gain or loss.
2. Jika H. Jual < N. Buku, terjadi kerugian
3. Jika H. Jual > N. Buku, terjadi keuntungan

Gain or loss will be reported in the income

statement as Other Income or Other Loss.
 Sale of Fixed Assets
Peralatan senilai $10,000 didepresiasi dgn tarif
grs lurus 10%. Peralatan dijual cash pada 12
Oktober. Accumulated Depreciation (last
adjusted December 31) ber saldo $7,000.

Oct. 12 Depreciation Expense—Equipment 750 00

Accumulated Depr.—Equipment 750 00
To record current depreciation
$10,000 x ¾
on equipment sold.
x10%
 Sale of Fixed Assets
Assumption 1: The equipment is sold
for $2,250, so there is
no gain or loss.

Oct. 12 Cash 2 250 00

Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00
Sold equipment.
 Sale of Fixed Assets
Assumption 2: The equipment is sold
for $1,000, so there is a
loss of $1,250.

Oct. 12 Cash 1 000 00

Accumulated Depr.—Equipment 7 750 00
Loss on Disposal of Fixed Assets 1 250 00
Equipment 10 000 00
Sold equipment.
 Sale of Fixed Assets
Assumption 2: The equipment is sold
for $2,800, so there is a
gain of $550.

Oct. 12 Cash 2 800 00

Accumulated Depr.—Equipment 7 750 00
Equipment 10 000 00
Gain on Disposal of Fixed Assets 550 00
Sold equipment.
Exchanges of Similar Fixed Assets
 Trade-in Allowance (TIA)=
NilaiTukar tambah aktiva sejenis
 Boot – Saldo terutang untuk akt tetap baru
setelah dikurangi nilai tukar tambah.
 TIA > Book Value = Gain on Trade
 TIA < Book Value = Loss on Trade
 Gains tidak pernah dicatat/diakui
 Losses harus diakui/dicatat.
 Exchanges of Similar Fixed Assets
Harga peralatan baru $5,000
Harga perolehan peralatan lama $4,000
Akm depresiasi pada tgl pertukaran 3,200
Book value/N. Buku saat pertukaran $ 800

CASE ONE (GAIN):

Trade-in allowance, $1,100
Cash paid, $3,900 ($5,000 – $1,100) Gains are not
TIA > Book Value = Gain recognized for
$1,100 – $800 = $300 financial reporting.
Boot + Book = Cost of New Equipment
$3,900 + $800 = $4,700
 Exchanges of Similar Fixed Assets

On June 19, equipment exchanged

at a gain of $300.
June 19 Accumulated Depr.—Equipment 3 200 00
Equipment (new equipment) 4 700 00
Equipment (old equipment) 4 000 00
Cash 3 900 00
 Exchanges of Similar Fixed Assets
Harga peralatan baru $10,000
Harga perolehan peralatan yg ditukar $7,000
Akm depresiasi saat pertukaran 4,600
Nilai Buku saat pertukaran $2,400

CASE TWO (LOSS):

Trade-in allowance, $2,000
Cash paid, $8,000 ($10,000 – $2,000)
TIA<Book Value = Loss Losses are
$2,000 – $2,400 = $400 recognized for
financial reporting.
 Exchanges of Similar Fixed Assets

On September 7, equipment
exchanged at a loss of $400.
Sept. 7 Accumulated Depr.—Equipment 4 600 00
Equipment (new equipment) 10 000 00
Loss on Disposal of Fixed Assets 400 00
Equipment (old equipment) 7 000 00
Cash 8 000 00
Natural Resources and
Depletion
Deplesi (Depletion) adalah proses
transfer HPo/Cost sumber daya alam
ke rekening beban (expense).

Perhitungan
Deplesi = Unit Produksi
 Natural Resources and Depletion

Perush membayar
$400,000 unt
mendapatkan hak
penambangan yg
diestimasikan
memiliki cadangan
1,000,000 tons.
Deplesi per ton $0.40
($400,000 ÷
1,000,000 tons).
 Natural Resources and Depletion
Selama setahun ditambang, 90,000 tons.
Deplesi periodik = $36,000
(90,000 tons x $0.40).

Adjusting Entry
Dec. 31 Beban Deplesi 36 000 00
Akumulasi Deplesi 36 000 00
 Intangible Assets and Amortization
Amortization merupakan berkurangnya HPo/cost akt tak
berwujud yg tidak nampak sec fisik dan tidak unt dijual
(patents, copyrights/hak cipta, and goodwill).

Date Description Debit Credit

Dec. 31 Beban Amortisasi 20,000
Patents 20,000

Membeli hak paten $100,000. Umur paten 11 th dan

pada saat dibeli telah digunakan 6 th
11 th – 6 th = 5 th
($100,000 / 5 th) = $20,000 per th
 Discovery Mining Co.
Partial Balance Sheet
December 31, 2006
Accum. Book
Property, plant, and equipment: Cost Depr. Value
Land $ 30,000 $ 30,000
Buildings 110,000 $ 26,000 84,000
Factory equipment 650,000 192,000 458,000
Office equipment 120,000 13,000 107,000
$910,000 $231,000 $ 679,000
Accum. Book
Mineral deposits: Cost Depr. Value
Alaska deposit $1,200,000 $ 800,000 $400,000
Wyoming deposit 750,000 200,000 550,000
$1,950,000 $1,000,000 950,000
Total property, plant, and equipment $1,629,000
Intangible assets:
Patents $ 75,000
Goodwill 50,000
Total intangible assets $ 125,000
Ratio of Fixed Assets to Long-Term Liabilities
Procter & Gamble (in millions)
2002 2001
Fixed assets (net) $13,349 $13,095
Long-term debt $11,201 $9,792
Ratio of fixed assets to
long-term liabilities 1.2 1.3
Use: To indicate the margin of safety
to long-term creditors
Chapter 10

The End