a

item
invoice price
freight costs
installation wiring and foundation
costs in testing
oli and lubricants
Fire insurance
total cost of acquisition

double decline methode

100%/8th x 2

ammount
$
90,000
$
1,100
$
2,200
$
700
$
500
$
1,400
$
95,900

25%

zz

1. Cost of real estate purchased as a plant site (land and building). $ 250,000
2. Accrued real estate taxes paid at the time of the purchase of the real estate. 4,000
3. Cost of demolishing building to make land suitable for construction of a new
building. 15,000
4. Architect's fees on building plans. 14,000
5. Excavation costs for new building. 24,000
6. Cost of filling and grading the land. 5,000
7. Insurance and taxes during construction of building. 6,000
8. Cost of repairs to building under construction caused by a small fire. 7,000
9. Interest paid during the year, of which $54,000 pertains to the construction
period. 64,000
10. Full payment to building contractor. 780,000
11. Cost of parking lots and driveways. 46,000
12. Real estate taxes paid for the current year on the land.
4,000
Total Debits $1,219,000
Credits
13. Insurance proceeds for fire damage. $3,000
14. Proceeds from salvage of demolished building 3,500
Total Credits $6,500

item

ammount

paid
$
net removal cost of ware house ( $
attorney's fee
$
real estate broker's fee
$
driveway and parking lot
$
cost of the land
$

90,000
5,900
1,100
4,000
14,000
115,000

total cost
$ 80,000.00

salvage
$ 5,000.00

years
5

straight line
year
1
2

double decline
year
1
2

depreciable cost
$
$

75,000.00
75,000.00

beginning BV
$
$

80,000
48,000

rate

depreciation

20% $
20% $

rate

15,000.00
15,000.00

depreciation

40% $
40% $

32,000.00
19,200.00

acc dep
$ 15,000.00
$ 30,000.00

acc dep
$ 32,000.00
$ 51,200.00

book value
$ 75,000.00
$ 60,000.00
$ 45,000.00

book value
$ 80,000.00
$ 48,000.00
$ 28,800.00

double declining balance merthod

year beeginning BV
1
2
3
4
5

$
$
$
$
$

400,000.00
240,000.00
144,000.00
86,400.00
51,840.00

rate
40%
40%
40%
40%
40%

annual expense
$
$
$
$
$

160,000.00
96,000.00
57,600.00
34,560.00
11,840.00

acc depr
$
$
$
$
$

160,000.00
256,000.00
313,600.00
348,160.00
360,000.00

Book Value
$ 400,000.00
$ 240,000.00
$ 144,000.00
$ 86,400.00
$ 51,840.00
$ 40,000.00

Depreciation
$

17,000.00

b
tahun 2011
tahun 2012

year

acc depr
$

Book Value
$ 85,000.00
17,000.00 $ 68,000.00

hours used
cost/unit
$
16,000.00
0.85
$
24,000.00
0.85

annual depr
$ 13,600.00
$ 20,400.00

beginning of BV

Depreciation

2011 $
2012 $
2013 $

90,000
54,000
32,400

rate

40% $
40% $
40% $

36,000
21,600
12,960

acc. Depre
book value
$
13,600.00 $ 71,400.00
$
34,000.00 $ 64,600.00

acc depr
$
$
$

Book Value
$
90,000
36,000 $
54,000
57,600 $
32,400
70,560 $
19,440

car
1
2
3

car

cost
21000
18000
23500

salvage
cost-salvage
3000
18000
2400
15600
2500
21000

(using miles) depr. Rate

depreciation
1
20000
0.24
4800
2
22000
0.26
5720
3
19000
0.3
5700

miles
depr rate
75000
0.24
60000
0.26
70000
0.3

item
depreciation expense
$
acc depre

k
5,600
$
S

5,600

cost
76000

year

acc depr salvage value

18000
4000

1
2
3
4
5
6

depr. Cost rate

54000
54000
54000
54000
54000
54000

16.67%
16.67%
16.67%
16.67%
16.67%
16.67%

new cost
54000

annual expense
$
9,002 $
$
9,002 $
$
9,002 $
$
9,002 $
$
9,002 $
$
9,002 $

acc. Depr
9,002
18,004
27,005
36,007
45,009
54,011

$
$
$
$
$
$

BV
48,998
39,996
30,994
21,993
12,991
3,989

year

depr. Cost
30,000.00
30,000.00
30,000.00

rate

2011
2012
2013

$
$
$

year

beginning of BV

rate

annual expense

2011
2012
2013

$
$
$

10%
10%
10%

$
$
$

350,000
315,000
283,500

depreciation expense for 2014

5%
5%
5%

annual expense

2250000

Rp
Rp
Rp

1,500
1,500
1,500

35,000
31,500
28,350

acc depr
Rp
Rp
Rp

1,500
3,000
4,500

Book Value
Rp
35,000
Rp
33,500
Rp
32,000
Rp
30,500

acc depr
$
$
$

$
35,000 $
66,500 $
94,850 $

Book Value
350,000
315,000
283,500
255,150

year
2006
2007
2008
2009
2010
2011
2012

Depreciation
$
$
$
$
$
$
$

38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
38,000.00
24,800.00

acc depr
$
$
$
$
$
$
$

depre expense
acc depr

38,000.00
76,000.00
114,000.00
152,000.00
190,000.00
228,000.00
252,800.00

$
$
$
$
$
$
$
$

Book Value
1,520,000.00
1,482,000.00
1,444,000.00
1,406,000.00
1,368,000.00
1,330,000.00
1,292,000.00
1,267,200.00

$ 1,267,200.00
$ 1,267,200.00

year
2006
2007
2008
2009
2010
2011
2012

Depreciation
$
$
$
$
$
$
$

8,000.00
8,000.00
8,000.00
8,000.00
8,000.00
8,000.00
7,350.00

acc depr
$
$
$
$
$
$
$

8,000.00
16,000.00
24,000.00
32,000.00
40,000.00
48,000.00
55,350.00

Book Value
$ 200,000.00
$ 192,000.00
$ 184,000.00
$ 176,000.00
$ 168,000.00
$ 160,000.00
$ 152,000.00
$ 144,650.00

building
warehouse

new book value

1240000
147000

with ore
without aore
$ 4,200,000.00 $
600,000.00

b
$

c
$

d
$

charge/ton
0.28

total ton
charge/ton
15000000 $
0.28

ton of sales
total
2,000,000 $ 560,000.00

building
time useful life
depr.
600,000
25

equipment
useful life
300,000

24000

depr.
15

20000

biaya ekplesi
ak. Depresiasi
(mencatat biasa deplesi tambang)

$ 560,000.00

biaya depresiasi peralatan

akm. Depr. Peralatan
(mencatat biasa depr. peralatan)

biaya depresiasi gedung

akm. Depr. Gedung
(mencatat biasa depr. gedung)

$ 560,000.00

20,000
$

20,000

24,000

24,000

a
biaya amortisasi paten
paten
(mencatat amortisasi hak paten)

d
530,000

1/1/2012 franchise
kas
(mencatat pembelian franchise)

400,000

biaya R&D
kas

7,500,000

231/12/12

k
$

530,000

400,000

7,500,000

1/31/2012 biaya amortisasi

paten
(mencatat amortisasi paten)*
* 240000/8

d
$ 30,000

k
$ 30,000

depletion cost per board

tract land
$ 480,000

depletion expense
acc. Depretiation

amortization of patent

timber (board)
1200000

patent amortization expense

acc patent amortization

depl/board
0.4

30,000
$

30,000

2,500

2,500
$

2,500

useful amortization
75000 $
30,000

menurut kami pada kasus ini termasuk ke dalam biaya operasi karena perusahaan tidak berhasil u
Sehingga perusahaan tidak memilik patenuntuk diamortisasi atau dialkukan penurunan nilai

menurut kami trademark tersebut termasuk ke dalam intangible asset karena mempunyai manfaa
perusahaan dan sangat berpengaruh terhadap keberhasilan pemasaran.

trademark dalam kasus ini tidak memiliki jumlah umurnya hanya saja umurnya tak terbatas, sehin
hasil operasi tetapi dtelaah untuk penurunan niali tiap tahun

menurut kami patent tersebut termasuk intangible aset tetapi karena sudah dijual oleh perusahaan
milik perusahaan.

menurut kami paten dalam kasusu ini tergolong intangible asset karena memiliki manfaat yang be
perusahaan. Paten memiliki amortisasi selama kurang lebih 20 tahun