7 Oktober 2018 membeli mesin seharga $50,000 residual $2,000

Useful life 4th. Mesin diestimasi mampu digunakan hingga 10,000 jam
th 2018 3,400 jam
th 2019 1,900 jam
th 2020 3,600 jam
th 2021 1,100 jam

Unit of activity
Base Unit / cost Usage Depre
Th 2018 48,000 4.8 3,400 16,320
Th 2019 48,000 4.8 1,900 9,120
Th 2020 48,000 4.8 3,600 17,280
Th 2021 48,000 4.8 1,100 5,280
Acc depre 48,000
Staright line
Base % Fraction Depre
Th 2018 48,000 25% 3/12 3,000
Th 2019 48,000 25% 12/12 12,000
Th 2020 48,000 25% 12/12 12,000
Th 2021 48,000 25% 12/12 12,000
Th 2022 48,000 25% 9/12 9,000
Acc depre 48,000
Mesin-Straight Line
3,000,000,000 10% 300,000,000
3,000,000,000 10% 300,000,000
3,000,000,000 10% 300,000,000
900,000,000
Komputer - Double Declining
2017 54,000,000 25% 5,625,000
2018 48,375,000 25% 12,093,750
2019 36,281,250 25% 9,070,313
2020 27,210,938 25% 5,668,945
32,458,008

BV 21,541,992 21,541,992

30 Oct 20 depre expense 5,668,945

Acc.depre 5,668,945

Acc depre 32,458,008

Equipment-komputer baru 25,000,000
Loss on exchange 16,541,992
Cash 20,000,000
Equipment- komputer lama 54,000,000
 depre expense 9,328,358
Acc.depre 9,328,358

94,838,309 14,225,746
80,612,562

Loss on impairment 14,225,746

Acc.depre-vehicle mobil 14,225,746

412,500,000

depre expense 450,000,000

Acc.depre -Building 450,000,000

9,487,500,000

662,500,000

31 Dec 20 Building 662,500,000

UHGL-revaluation 662,500,000

31 Dec 21 depre expense 487,323,944

Acc.depre - Building 487,323,944

240
27
remaining 213

31 Dec 22 depre expense 487,323,944

Acc.depre - Building 487,323,944

UHGL revaluation 662,500,000

loss on impairment
Building

31 Dec 21 depre expense 17,588,195

Acc.depre - Vehicle 17,588,195

31 Dec 22
Double declining
Base %
Th 2018 50,000 50%
Th 2019 43,750 50%
Th 2020 21,875 50%
th 2021 10,938 50%
Th 2022

Sum of the year

Base Multiple
Th 2018 48,000 4/10
Th 2019 48,000 4/10
48,000 3/10
Th 2020 48,000 3/10
48,000 2/10
Th 2021 48,000 2/10
48,000 1/10
Th 2022 48,000 1/10

36
Mobil
2016 91,666,667
2017 8,333,333
80,208,333
2018 7,291,667
68,750,000
2019 6,250,000
57,291,667
2020 5,208,333
45,833,333
370,833,333
Acc depre

Acc depre 450,000,000

Building 212,500,000
UHGL-Revaluation 662,500,000

1,500,000,000
150,000,000
1,650,000,000

Acc depre 300,000,000

machine 150,000,000
UHGL-Revaluation 150,000,000
 Pada 30 Juli 2020, manajemen memutuskan untuk mengubah umur ekonom
Asumsi metode straight line. Manajemen memutuskan tdk ad residual sete
Fraction Depre
3/12 6,250 30-Jul-20 Depre exp 7,000
12/12 21,875 Acc depre 7,000
12/12 10,938 cost 50,000 Life 48
12/12 5,469 Acc depre 18 (3,000) th 2018 (3)
3,469 Acc depre 19 (12,000) Th 2019 (12)
Acc depre 48,000 Acc depre 20 (7,000) Th 2020 (7)
BV 28,000 26
add 12
Fraction Depre remaining 38
3/12 4,800 31-Dec-20 Depre exp 3,684
9/12 14,400 acc depre 3,684
3/12 3,600
9/12 10,800
3/12 2,400
9/12 7,200
3/12 1,200
9/12 3,600
Acc depre 48,000
 mengubah umur ekonomis menjadi 5 th
skan tdk ad residual setelah koreksi
Case 1 Case 2
31 dec 2020, Hanoi pyn equipment BV
Cost 26,000,000 Remaining
Acc depre 12,000,000 BV 14,000,000 market rate
residual 2,000,000 income
Useful 4 th straight line residual

recoverable < BV income

11,000,000 14,000,000 Residual
Impair
(3,000,000)
Recoverable
31-Dec-20 Loss on impairment 3,000,000 166,514
Acc depre 3,000,000
cost 26,000,000 Useful 48
Acc depre (12,000,000) Usage (24)
Impairment (3,000,000)
BV 11,000,000 remaining 24 31-Dec-19

31-Dec-21 depre exp 5,500,000

Acc depre 5,500,000
 Complex case
Mesin dibeli 2 Jan 2018, di harga $50.000. Residual $2.000.
200,000 Straight line, 4 th.
5 th
8% Pada akhir 2019, melakukan penilaian kembali atas mesin
40,000 per th slama 5 th FV dari mesin $20.000
10,000 akhir th ke-5 Cost to sell $ 1.000
Income produced by mesin $8,000/th selama 2 tahun lagi. Market 8%
40,000 3.9927 159,708
10,000 0.6806 6,806 Kondisi a pada akhir 2020, penilaian kembali & dinyatakan naik
Value in use 166,514 nilai dari appraisal sebesar $10.800
Kondisi b pada akhir 2020, penilaian kembali & dinyatakan naik
< BV nilai dari appraisal sebesar $15.000
200,000
Impair
(33,486)

loss on impair 33,486

Acc depre 33,486
 Th 2019 Th 2020 - KONDISI A
31-Dec-18 Depre exp 12,000 31-Dec-20 Depre exp
Acc depre 12,000 Acc depre
31-Dec-19 Depre exp 12,000 cost 50,000
Acc depre 12,000 Acc depre (40,500)
cost 50,000 BV 9,500
Acc depre (24,000) recoverable 10,800
Market 8% BV 26,000 Reverse loss 1,300

atakan naik FV 20,000 31-Dec-20 Acc depre

Cost to sell (1,000) reversal impair loss
atakan naik FV less cost 19,000 cost 50,000
Acc depre (39,200)
Income 8,000 1.7833 14,266 BV 10,800
residual 2,000 0.8573 1,715
Value in use 15,981 Th 2020 - KONDISI B
31-Dec-20 Depre exp
recoverable < BV Acc depre
19,000 26,000 cost 50,000
Impairment Acc depre (40,500)
(7,000) BV 9,500
recoverable 15,000
31-Dec-19 Loss on impair 7,000 Reverse loss 5,500
Acc depre 7,000
cost 50,000 useful 48 Kondisi normal
Acc depre (31,000) usage (24) depre exp
BV 19,000 24 Jan-18
Dec-18 12,000
Dec-19 12,000
Dec-20 12,000
Dec-21 12,000

31-Dec-20 Acc depre

reverse impair loss
 9,500
9,500

1,300
1,300

9,500
9,500

max 14,000
reverse loss 4,500

Acc depre BV
50,000
12,000 38,000
24,000 26,000
36,000 14,000
48,000 2,000

4,500
4,500
ReValuation for land
1-Jan-19 beli tanah $1,000,000
31-Dec-19 FV tanah $1,200,000

31-Dec-19 Land 200,000

UHGL Revaluation 200,000

Revaluation Complex
1-Jan-19 Beli tanah $400,000
31-Dec-19 Appraisal nilainya $520,000
31-Dec-20 Appraisal nilainya $380,000
31-Dec-21 Appraisal nilainya $415,000

31-Dec-19 Land 120,000

UHGL Revaluation 120,000

31-Dec-20 UHGL revaluation 120,000

loss on impairment 20,000
Land 140,000

31-Dec-21 Land 35,000

UHGL revaluation 15,000
reversal of impair loss 20,000
ReValuation for depreciable asset Depre Acc depre
2-Jan-19 Beli equipment $500,000 2-Jan-19
useful life 5th, straight line, residual $0 31-Dec-19 100,000 100,000
31-Dec-19 appraisal bilang FV $460.000
BV
31-Dec-19 depre exp 100,000 500,000
Acc depre 100,000 100,000
31-Dec-19 acc depre 100,000 100,000
UHGL revaluation 60,000 500,000
Equipment 40,000 40,000
460,000
BV Complex ReValuation for depreciable asset
500,000 beli 2-Jan-19
400,000 cost 1,000,000
460,000 FV on appraisal metode straight line
useful 5Th

pada 31-Dec-19
FV 950,000
step 1 depre exp 200,000
acc depre 200,000
Step 2 acc depre 200,000
UHGL - reval 150,000
equipment 50,000

pada 31-Dec-20
FV 570,000
Step 1 depre exp 237,500
acc depre 237,500
Step 2 AOCI 37,500
R/E 37,500
Step 3 Acc depre 237,500
UHGL - reval 112,500
Loss on impair 30,000
Equipment 380,000

pada 31-Dec-21
FV 450,000
Step 1 depre exp 190,000
acc depre 190,000
Step 2 R/E 10,000
AOCI 10,000
Step 3 Acc depre 190,000
UHGL - reval 40,000
Recovery impair loss 30,000
Equipment 120,000

Jual 2-Jan-22
selling price 450,000
2-Jan-22 cash 450,000
Equipment 450,000
AOCI 50,000
R/E 50,000

Jual 2-Jan-22
selling price 550,000
2-Jan-22 cash 550,000
gain on sale 100,000
Equipment 450,000
AOCI 50,000
R/E 50,000
 Date Item FV Acc depre R/E AOCI
2-Jan-19 beginning 1,000,000
31-Dec-19 depre 200,000 (200,000) BV 800,000
reval (50,000) (200,000) 150,000
ending 2019 950,000 - (200,000) 150,000
31-Dec-20 depre 237,500 (237,500) BV 712,500
adjust 37,500 (37,500)
impair (380,000) (237,500) (30,000) (112,500)
ending 2020 570,000 - (430,000) -
31-Dec-21 depre 190,000 (190,000) BV 380,000
adjust (10,000) 10,000
reval (120,000) (190,000) 30,000 40,000
450,000 - (600,000) 50,000
 2-Jan-22 (450,000) 50,000 (50,000)
ending after sell - - (550,000) -
2-Jan-22 (450,000) - 100,000
50,000 (50,000)
ending after sell - 2 - - (450,000) -
Unit of activity Double declining
Base Unit / cost Usage Depre
Th 2018 48,000 4.8 - Th 2018
Th 2019 48,000 4.8 - Th 2019
Th 2020 48,000 4.8 - Th 2020
Th 2021 48,000 4.8 - th 2021
Acc depre - Th 2022

Staright line LUXIO

Base % Fraction Depre Sum of the year
Th 2018 48,000 25% 3/12 3,000
Th 2019 48,000 25% 12/12 12,000 Th 2018
Th 2020 48,000 25% 12/12 12,000 Th 2019
Th 2021 48,000 25% 12/12 12,000
Th 2022 48,000 25% 9/12 9,000 Th 2020
Acc depre 48,000
Th 2021

Th 2022
uble declining
Base % Fraction Depre
360,000 50% 5/12 75,000
285,000 50% 12/12 142,500 20-Feb-19 Land
142,500 50% 7/12 41,563
100,938 50% 12/12 50,469
(261,531) Land Improvement
Acc depre 48,000

m of the year 31-Dec-19 Depreciation Expense

Base Multiple Fraction Depre
12,000 4/10 - 4,800
12,000 3/10 12/12 4,800
31-Dec-20 Depreciation Expense
12,000 3/10 7/12 2,100
12,000 2/10 3/12 600
12,000 2/10 9/12 1,800
12,000 1/10 3/12 300 31-Dec-19 Depreciation Expense
12,000 1/10 9/12 900
Acc depre 15,300

31-Dec-18 Depreciation Expense

31-Dec-19 Depreciation Expense

2-Aug-20 Depreciation Expense

2-Aug-20 Acc. Depre

Xenia

31-Dec-20 Depreciation Expense

31-Dec-20 Depreciation Expense

 Machine-Bulldozer

Useful Life
Usage of life
sisa

31-Dec-20 Land
UHGL Revaluation

31-Dec-20 Acc.depre
Cash
Loss on Sale
 800,800
Cash 800,800

d Improvement 540
Cash 540

reciation Expense 150

Acc.depre-Land Improvement 150

reciation Expense 180

Acc.depre-Land Improvement 180

reciation Expense 4,800

Acc.depre-Luxio 4,800

reciation Expense 75,000

Acc.depre-Bulldozer 75,000

reciation Expense 142,500

Acc.depre-Bulldozer 142,500

reciation Expense 2100

Acc.depre-Luxio 2100

6,900
28,200
Gain on exchange 4,100
Cash 18,000
Luxio 13,000

reciation Expense 2,938

Acc.depre-Xenia 2,938

reciation Expense 21,862

 Acc.depre-Bulldozer 21,862

chine-Bulldozer 4,000
Cash 4,000
48
24
48

399,200
UHGL Revaluation 399,200

30,528
89,200
4,982
Machine-Excavator 124,710
ReValuation for depreciable asset Depre Acc depre
2-Jan-19 Beli equipment $500,000 2-Jan-19
useful life 5th, straight line, residual $0 31-Dec-19 100,000 100,000
31-Dec-19 appraisal bilang FV $460.000
BV
31-Dec-19 depre exp 100,000 500,000
Acc depre 100,000 100,000
31-Dec-19 acc depre 100,000 100,000
UHGL revaluation 60,000 500,000
Equipment 40,000 40,000
460,000
BV Complex ReValuation for depreciable asset
500,000 beli 2-Jan-19
400,000 cost 1,000,000
460,000 FV on appraisal metode straight line
useful 5Th

pada 31-Dec-19
FV 950,000
step 1 depre exp 200,000
acc depre 200,000
Step 2 acc depre 200,000
UHGL - reval 150,000
equipment 50,000

pada 31-Dec-20
FV 570,000
Step 1 depre exp 237,500
acc depre 237,500
Step 2 AOCI 37,500
R/E 37,500
Step 3 Acc depre 237,500
UHGL - reval 112,500
Loss on impair 30,000
Equipment 380,000

pada 31-Dec-21
FV 450,000
Step 1 depre exp 190,000
acc depre 190,000
Step 2 R/E 10,000
AOCI 10,000
Step 3 Acc depre 190,000
UHGL - reval 40,000
Recovery impair loss 30,000
Equipment 120,000

Jual 2-Jan-22
selling price 450,000
2-Jan-22 cash 450,000
Equipment 450,000
AOCI 50,000
R/E 50,000

Jual 2-Jan-22
selling price 550,000
2-Jan-22 cash 550,000
gain on sale 100,000
Equipment 450,000
AOCI 50,000
R/E 50,000
 Date Item FV Acc depre R/E AOCI
2-Jan-19 beginning 1,000,000
31-Dec-19 depre 200,000 (200,000) BV 800,000
reval (50,000) (200,000) 150,000
ending 2019 950,000 - (200,000) 150,000
31-Dec-20 depre 237,500 (237,500) BV 712,500
adjust 37,500 (37,500)
impair (380,000) (237,500) (30,000) (112,500)
ending 2020 570,000 - (430,000) -
31-Dec-21 depre 190,000 (190,000) BV 380,000
adjust (10,000) 10,000
reval (120,000) (190,000) 30,000 40,000
450,000 - (600,000) 50,000
 2-Jan-22 (450,000) 50,000 (50,000)
ending after sell - - (550,000) -
2-Jan-22 (450,000) - 100,000
50,000 (50,000)
ending after sell - 2 - - (450,000) -