Pembelian Basket/Lump-Sum

Ilustrasi:
PT Indo membeli $120,000 tanah dan bangunan.
Tanah dan bangunan dinilai masing-masing $50,000
dan $75,000. Berapa alokasi nilai tanah dan bangunan
di Neraca?
Appraisal Relative Total Allocated
Value Fair Value Cost Cost
Land 50.000 50/125 X 120.000 = 48.000
Building 75.000 75/125 x 120.000 = 72.000
Total 125.000 120.000

12/08/2021 1
 Deferred Payments &
Donation
Deferred Payments
PT Xena membeli peralatan dengan menerbitkan wesel tanpa bunga $10,000,
5 th. Pembayaran tiap akhir tahun $2,000, tk suku bunga pasar 12%.

Equipment ($2,000 x 3.604776) 7,210

Discount on Notes Payable 2,790
Notes Payable 10,000

Assets Acquired by Donation

Pemda X mendonasikan tanah senilai $20,000 ke Klemme Company.

Land 20,000
Donated Capital 20,000

12/08/2021 2
 Self-Constructed Assets

When
When self-constructing
self-constructing an
an asset,
asset,
two
two accounting
accounting issues
issues must
must be
be
addressed:
addressed:
1.Overhead
1.Overheadallocation
allocationto
tothe
theself-
self-
constructed
constructedasset.
asset.
•• Incremental
Incrementaloverhead
overheadonly
only
•• Full-cost approach
Full-cost approach
2.Proper
2.Propertreatment
treatmentofofinterest
interest
incurred
incurredduring
duringconstruction
construction
12/08/2021 3
 Restoration
Asset with Significant Restoration Costs at
Retirement
Bryan Beach Company purchases and builds an oil platform at a
total cost of $750,000.
Oil Platform 750,000
Cash 750,000

The oil platform will be in use for 10 years, at which time Bryan
Beach is legally obligated to ensure that the platform is dismantled
(at a cost of $100,000).
Oil Platform 46,319
Asset Retirement Obligation 46,319
FV = $100,000; i = 8%; N = 10 years

Record
Recordatatfair
fairvalue,
value,usually
usuallythe
the
present value of future cash
present value of future cash
outflows
outflowsassociated
associatedwith
withthe
the
reclamation or restoration.
reclamation or restoration.
12/08/2021 4
 Goodwill

Goodwill
Occurs when one Only purchased
company buys goodwill is an
another company. intangible asset.

The amount by which the

purchase price exceeds the fair
market value of net assets acquired.
12/08/2021 5
 Goodwill

PT
PTEra
Eramembayar
membayar$1,000,000
$1,000,000untuk
untukmembeli
membeli
semua
semuaaset
asetPT
PTJery
Jerydan
danasumsikan
asumsikankewajiban
kewajibanPT
PT
Jery
Jery$200,000.
$200,000. Aktiva
AktivaPT
PTJery
Jerydinilai
dinilaiberdasarkan
berdasarkan
harga
hargawajar
wajar$900,000.
$900,000.

12/08/2021 6
 Goodwill

Berapa
What
Berapa nilai
nilai Goodwill
What amount
amount of di
di buku
of goodwill
Goodwill
goodwill buku PT
PT Era?
should
should be
Era?
be
recorded
recorded onon Eddy
Eddy Company
Company books?books?
a.
a. $100,000
$100,000
a.
b.
b. $100,000
a. $200,000
$100,000
$200,000 FMV of Assets $ 900,000
Debt Assumed 200,000
b.
c.
c. $200,000
b. $300,000
$200,000
$300,000 FMV of Net Assets $ 700,000
c. $300,000 Purchase Price 1,000,000
c. $400,000
d.
d. $300,000
$400,000 Goodwill $ 300,000
d.
d. $400,000
$400,000

12/08/2021 7
PT Patra Jasa mengakuisisi net asset milik PT
Silver Queen dalam suatu proses kombinasi
bisnis pada 27 Desember 2005. Aktiva dan
Goodwill
kewajiban milik PT Silver Queen: Kondisi 1: Goodwill; cost/purchase price > fair
value of identifiable net assets; PT Patra Jasa
Items Book value Fair value membayar kas $1,400,000 aktiva bersih milik
Assets PT SQ:
Cash 50.000 50.000 Cash 50.000
Net receivables 150.000 140.000 Net receivables 140.000
Inventories 200.000 250.000 Inventories 250.000
Land 50.000 100.000 Land 100.000
Buildings - net 300.000 500.000 Buildings 500.000
Equipments - net 250.000 350.000 Equipment 350.000
Patents - 50.000 Patents 50.000
Total assets 1.000.000 1.440.000 Goodwill 200.000
Liabilities Accounts payable 60.000
Accounts payable 60.000 60.000 Notes payable 135.000
Notes payable 150.000 135.000 Other liabilities 45.000
Other liabilities 40.000 45.000 Cash 1.400.000
Total liabilities 250.000 240.000
Goodwill = $200,000 ($1,400,000 cost -
$1,200,000 identifiable net asset).

12/08/2021 8
Kondisi 2: Goodwill negative; cost/purchase
price < fair value of identifiable net assets; PT
Patra Jasa membeli aktiva bersih PT SQ Goodwill
$1,000,000: Fair value of the identifiable net assets
Cash 50.000 $1,200,000 > cost/purchase price $1,000,000,
Net receivables 140.000 jadi kelebihan $200,000 harus dialokasikan ke
Inventories 250.000 noncurrent assets, kecuali LT investment in
Land 80.000 securities, sebagai berikut:
Buildings 400.000
Equipments 280.000
Patents 40.000 Fair value of Dikurangi 20% dr Aplik ke
Items
noncurrent assets kelebihan *) noncurrent assets
Accounts payable 60.000 Land 100.000 20.000 80.000
Notes payable 135.000 Buildings 500.000 100.000 400.000
Other liabilities 45.000 Equipment 350.000 70.000 280.000
Cash 1.000.000 Patents 50.000 10.000 40.000
Total 1.000.000 200.000 800.000

*) hitungan:

Land (100.000/1.000.000) x 200.000 = 20.000

Buildings (500.000/1.000.000) x 200.000 = 100.000
Equipment (350.000/1.000.000) x 200.000 = 70.000
Patents (50.000/1.000.000) x 200.000 = 10.000
Total 200.000

12/08/2021 9
 Tugas (Soal Ditulis)
LS 1 Perolehan
PT Gracia memiliki 2 pembelian PPE sebagai berikut:
 Tanah seharga Rp37 juta. Closing cost Rp2,8 juta dan biaya perubuhan gudang Rp21 juta.
 Bangunan, tanah, dan mesin seharga Rp460 juta. Estimasi fair valuenya: bangunan Rp330 juta,
tanah Rp99 juta, dan mesin Rp121 juta.
Diminta: Hitunglah dan sajikan komposisi PPE milik PT Gracia!

LS 2 Perolehan
Selama tahun 2005, PT mengakuisisi tanah di Blok G-H Kompleks Bintaro Nanpermai senilai Rp1,125
milyar. Harga ini termasuk sebidang tanah yang didaftarkan oleh PT ke pialang real estat untuk dijual
kemudian senilai Rp250 juta dan sebidang tanah ditahan untuk digunakan pada masa mendatang
Rp200 juta. Biaya lain yang timbul adalah biaya pembersihan tanah Rp16,44 juta dan perijinan
Rp60,75 juta. Selama pembersihan tanah, rongsokan material (koral) laku dijual seharga Rp6,25 juta.
Di samping tanah, PT memiliki mesin yang terdiri atas Mesin A dan Mesin B. Mesin A dibeli
berdasarkan harga faktur senilai Rp250 juta dengan term of payment 3/10, n/30. Diskon pembelian
oleh PT tidak dimanfaatkan/diambil. Biaya instalasi dan uji coba (trial runs) mesin ini masing-masing
Rp10.250.000,00 dan Rp2.540.000,00. Selama instalasi, terjadi kerusakan yang tidak diasuransikan
sebesar Rp1.240.750,00. Mesin B diperoleh berdasarkan kontrak royalty yang mensyaratkan
pembayaran royalty berdasarkan unit produksi mesin. Harga faktur sebelum diskon 2% atas mesin
adalah Rp180 juta, ongkos angkut Rp2,2 juta, ongkos perijinan Rp1,5 juta, dan pembayaran royalty
tahun 2002 sebesar Rp13 juta. Diminta: Buatlah ayat jurnal akuisisi tanah, Mesin A, dan Mesin B.

LS 3 Cost of Specific Plant Items

Soal pada buku teks Ed. 16: Ex. 10-20 p. 585.
12/08/2021 10
 Capitalized Interest
 Borrowing cost mesih diperdebatkan, dibebankan
segera (immediate expensing), atau dikapitalisasi.
 IAS 23: Borrowing costs that are directly
attributable to the acquisition, construction, or
production of a qualifying asset are to be capitalized
as part of the cost of that asset.
 Tujuan kapitalisasi tersebut:
 Mendapatkan biaya investasi aktiva original
yang lebih akurat;
 Mencapai penandingan yang lebih baik atas
biaya yang ditangguhkan dengan pendapatannya
di periode mendatang.
Rasionalisasi:
Mengapa bunga dapat
12/08/2021
dikapitalisasi ke aset? 11
 Interest Capitalization
Under
Under certain
certain conditions,
conditions, avoidable
avoidable
interest
interest incurred
incurred on
on qualifying
qualifying assets
assets is
is
capitalized.
capitalized.

Qualifying
Qualifying assets
assets are assets that take a
…
… the amount that could have been
substantial
substantial period
period ofof time
time to get ready for
voided
voided if
if expenditures
expenditures for
for the
the asset
asset
their
their intended use.
use. Examples:
Examples:
had
had not
not been
been made.
made.  A toll bridge
bridge that takes a couple of years
years
to construct before it is ready for use and
is opened to the public;
Inventories that are routinely  A power plant that takes a substantial
manufactured or are produced on a
period of time to get ready
ready for
for its
its
repetitive basis over a short period of time
are obviously not qualifying assets. intended use;

12/08/2021 12
 Interest Capitalization

Interest
Interest is
is capitalized
capitalized based
based on
on Average
Average
Accumulated
Accumulated Expenditures
Expenditures (AAE).
(AAE).

Qualifying
Qualifying expenditures
expenditures
weighted
weighted for
for the
the number
number of
of Examples
Examples include:
include:
months
months outstanding
outstanding during
during 
 Cash
Cash payments
payments for for
the
the current
current accounting
accounting construction
construction
period.
period. 
 Transfer
Transfer of
of other
other assets
assets

 Incurrence
Incurrence ofof interest-
interest-
bearing
bearing liabilities
liabilities

12/08/2021 13
 Interest Capitalization
IfIfthe
thequalifying
qualifyingasset
assetis IfIfthe
is thequalifying
qualifyingasset
assetis is
financed
financedthrough
throughaa internally
internallyfinanced
financed. .. .. .
specific
specificnewnewborrowing
borrowing..... .

. .. .. .use
usethe
theweighted
weighted
. .. .. .use
usethe
thespecific
specificrate
rateof average
of averagecost costofofdebt
debtas
as
the
thenew newborrowing
borrowingas asthe the
the thecapitalization
capitalizationrate.
rate.
capitalization
capitalizationrate.
rate.
Borrowing Costs
Yakni biaya bunga dan biaya lain terkait dengan pinjaman dana, misalnya short-term
borrowings (bank overdrafts and notes payable), long-term borrowings (term loans and real
estate mortgages), dan biaya lainnya seperti:
 Amortization of discounts or premiums relating to borrowings;
 Amortization of ancillary costs incurred in connection with the arrangement or borrowings;
 Exchange differences arising from foreign currency borrowings to the extent they are
regarded as an adjustment to interest costs;
 Finance charges in respect of finance leases recognized in accordance with IAS 17, Leases.
12/08/2021 14
 Borrowing Costs
PT membangun hotel diharapkan usai 3,5 tahun,
didanai dari penerbitan obligasi Rp7 M, 12% per
tahun. Biaya penerbitan obligasi 1,5%. Apakah hotel
tersebut memenuhi qualifying assets? Kalau iya,
• a. Interest on $7 million bond = $7,000,000 ×12% =
$840,000.
• b. Amortization of issuance costs of the bond = [(0.015
× $7,000,000 ) / 3.5 years] = $30,000.
• Total borrowing to be capitalized = $840,000 + $30,000
= $870,000.
12/08/2021 15
 Allowed Alternative Treatment
 Capitalization of borrowing costs that are directly
attributable to the acquisition, construction, or
production of a qualifying asset as part of the cost of
the asset is possible only if both these conditions are
met:
– It is probable that they will result in future economic
benefits to the entity;
– The costs can be measured reliably.
 Commencement of Capitalization (Time Period for
Capitalization):
– Expenditures for the asset are being incurred;
– Borrowing costs are being incurred; and
– Activities necessary to prepare the asset for its intended
use or sale are in progress.

12/08/2021 16
 Suspension of Capitalization

 Capitalization shall be suspended during extended

periods in which active development is interrupted unless
that period is a necessary part of the process for the
production of the asset.
 For example, capitalization would be suspended
during an interruption to the construction of a bridge
during very high water levels, which are common in
the area where construction is taking place.
 However, capitalization of borrowing costs should not be
suspended when there is only a temporary delay that is
caused by certain expected and anticipated reasons, such
as while an asset is getting ready for its intended use.

12/08/2021 17
 Praktik Kapitalisasi Bunga
Prinsip:
Jml yg dikapitalisasi adl yg terendah atr bunga aktual dan avoidable.

Pada 1 Oktober 2005 PT BR meminta PT JP untuk membangun projek bangunan

senilai Rp1.400 juta di atas tanah senilai Rp100 juta. Pengeluaran PT BR selama 2006:

1 Januari Rp 210 juta

1 Maret 300 juta
1 Mei 540 juta
31 Desember 450 juta
Total Rp 1.500 juta
Hutang yang beredar per 31 Desember 2006:
•Wesel, 15%, per 31/12/2005, 3 tahun, nominal Rp750 juta, untuk pembangunan.
•Wesel, 10%, per 31/12/2003, 5 tahun, nominal Rp550 juta.
•Obligasi, 12%, per 31/12/2002, 10 tahun, nominal Rp600 juta.

12/08/2021 18
 Penyelesaian
Langkah 1: Menghitung akumulasi
pengeluaran rerata tertimbang (WAAE)
Tanggal Pengeluaran Fraksional WAAE
01/01-2006 210 juta 12/12 210 juta
01/03/2006 300 juta 10/12 250 juta
01/05/2006 540 juta 8/12 360 juta
31/12/2006 450 juta - -
Total 1.500 juta 820 juta

Langkah 2: Menentukan avoidable interest

cost
WAAE Tarif Bunga Bunga yg dpt
Dihindari
750 juta 15% 112,5 juta
70 juta 11,04% 7,728 juta
Total 820 juta 120,228 juta
(Rp550 juta x 10%) + (Rp600 juta x 12%)
---------------------------------------------------- =
12/08/2021 11,04% 19
 Penyelesaian
Langkah 4: Mengkapitalisasikan bunga ke aset yakni nilai yang terendah
(Rp120,228 juta).
31/12 Buildings (CIP) 120,228 juta
Interest expense 119,272 juta
Cash 239,500 juta

Langkah 5: Membuat ayat jurnal untuk mencatat pengeluaran.

01/01 Land 100 juta
CIP 110 juta
Cash 210 juta
01/03 CIP 300 juta
Cash 300 juta
01/05 CIP 540 juta
Cash 540 juta
31/12 CIP 450 juta
Cash 450 juta

12/08/2021 20