Tugas Praktikum AIT 5

Jayawijaya Parulian Nababan

Year 0 1
1 Production (n) 0 120,000
2 Selling Price $800.00 $800.00
3 Gross Revenue (*) $0.00 $96,000,000.00
4 Royalty (-) $0.00 $12,960,000.00
5 Net Revenue (=) $0.00 $83,040,000.00
6 Salvage Value (+) $0.00 $0.00
7 Debt Interest (-) $0.00 $4,000,000.00
8 Depreciation (-) $0.00 $17,000,000.00
9 Amortization (-) $0.00 $6,000,000.00
10 Depletion (-) $0.00 $4,000,000.00
11 Mining $0.00 $7,800,000.00
Milling $0.00 $17,400,000.00
Operating Cost (-) $0.00 $25,200,000.00
12 Net Income Before Tax (=) $0.00 $26,840,000.00
13 Tax (-) $0.00 $8,052,000.00
14 Net Income After Tax (=) $0.00 $18,788,000.00
15 Depreciation (+) $0.00 $17,000,000.00
16 Amortization (+) $0.00 $6,000,000.00
17 Depletion (+) $0.00 $4,000,000.00
18 Borrowed (+) $40,000,000.00 $0.00
19 Principal Payment (-) $0.00 $10,000,000.00
20 Working Capital (-) $0.00 $1,000,000.00
21 Capital Cost (-) $145,000,000.00 $0.00
Cash Flow (=) $105,000,000.00 $34,788,000.00

NPV $3,244,863.07 NPV Cafshflow +

IRR 21%
BCR 1.0309034578
PVR 0.0309034578
Payback Period 4 years
 2 3 4 5
120,000 120,000 120,000 120,000
$800.00 $800.00 $800.00 $800.00
$96,000,000.00 $96,000,000.00 $96,000,000.00 $96,000,000.00
$12,960,000.00 $12,960,000.00 $12,960,000.00 $12,960,000.00
$83,040,000.00 $83,040,000.00 $83,040,000.00 $83,040,000.00
$0.00 $0.00 $0.00 $10,000,000.00
$3,000,000.00 $2,000,000.00 $1,000,000.00 $0.00
$17,000,000.00 $17,000,000.00 $17,000,000.00 $17,000,000.00
$6,000,000.00 $6,000,000.00 $6,000,000.00 $6,000,000.00
$4,000,000.00 $4,000,000.00 $4,000,000.00 $4,000,000.00
$8,580,000.00 $9,438,000.00 $10,381,800.00 $11,419,980.00
$18,270,000.00 $19,183,500.00 $20,142,675.00 $21,149,808.75
$26,850,000.00 $28,621,500.00 $30,524,475.00 $32,569,788.75
$26,190,000.00 $25,418,500.00 $24,515,525.00 $33,470,211.25
$7,857,000.00 $7,625,550.00 $7,354,657.50 $10,041,063.38
$18,333,000.00 $17,792,950.00 $17,160,867.50 $23,429,147.88
$17,000,000.00 $17,000,000.00 $17,000,000.00 $17,000,000.00
$6,000,000.00 $6,000,000.00 $6,000,000.00 $6,000,000.00
$4,000,000.00 $4,000,000.00 $4,000,000.00 $4,000,000.00
$0.00 $0.00 $0.00 $0.00
$10,000,000.00 $10,000,000.00 $10,000,000.00 $0.00
$1,000,000.00 $1,000,000.00 $1,000,000.00 $1,000,000.00
$0.00 $0.00 $0.00 $0.00
$34,333,000.00 $33,792,950.00 $33,160,867.50 $49,429,147.88

$108,244,863.07
Capital Cost
Pembelian Alat $40,000,000.00
Eksplorasi Cadangan $15,000,000.00
Pembangunan Kantor dan Infrastruktur $55,000,000.00
Akuisisi Mineral $20,000,000.00
Jaminan Reklamasi $15,000,000.00
Total $145,000,000.00

Nilai Akhir Alat $10,000,000.00

Amortisasi
Biaya Eksplorasi $15,000,000.00
Jaminan Reklamasi $15,000,000.00
Total $30,000,000.00
Cost Depletion
Year Adjusted Basis Removed Coal (ton) Recoverable coal (ton) Depletion
1 $ 20,000,000.00 120,000 600,000 $ 4,000,000.00
2 $ 16,000,000.00 120,000 480,000 $ 4,000,000.00
3 $ 12,000,000.00 120,000 360,000 $ 4,000,000.00
4 $ 8,000,000.00 120,000 240,000 $ 4,000,000.00
5 $ 4,000,000.00 120,000 120,000 $ 4,000,000.00