Periode Leasing (n) 5

Annual Payment $ 20,711.13

Fair Value Assets $ 100,000
Masa Manfaat 5
Guaranteed Residu Val $ 5,000
Implicit Interest Rate 4%
Incremental Borrowing Rate 8%
COGS $ 85,000

Actual Residual Value $ 3,000

- Kepemilikan tidak berpindah (Barang kembali ke lessor)

- Non-cancelable lease
- Rental Payment dibayar tiap awal tahun (annuity-due)

Jawaban :
STEP 1 (Menentukan Annual Payment/Cicilan Periodik)

Fair Value of Leased Equipment $ 100,000.00

Less : PV of Residual Value $ 4,109.64
Amount to be recovered by lessor $ 95,890.36

5 beginning of year lease payment

Rp20,711.13
to earn a 4% return

STEP 2 (Menentukan Lease Receivable, Sales Revenue, COGS, Dan Gross Profit)

PV of Rental Payment $ 95,890.36 PV Annuity Due

PV of Residual Value $ 4,109.64 PV Ordinary (Baik Guaranteed maupun Non Guarant
Lease Receivable $ 100,000.00

Sales Revenue $ 100,000.00

Less : COGS $ 85,000.00
Gross Profit $ 15,000.00

STEP 3 (Membuat Jurnal)

 1-Jan-19 Record Lease Receivable
Lease Receivable $ 100,000.00
Sales Revenue $ 100,000.00

COGS $ 85,000.00
Inventory $ 85,000.00

Record 1st Receipt of Lease Payment

Cash $ 20,711.13
Lease Receivable $ 20,711.13

31-Dec-19 Record Interest Revenue

Lease Receivable $ 3,171.55
Interest Revenue $ 3,171.55

1-Jan-20 Record 2st Receipt of Lease Payment

Cash $ 20,711.13
Lease Receivable $ 20,711.13
31-Dec-20 Record Interest Revenue
Lease Receivable $ 2,469.97
Interest Revenue $ 2,469.97

Record Final Payment

31-Dec-23 Lease Receivable $ 192.31
Lease Revenue $ 192.31

Inventory $ 5,000.00 Ketika Leased Asset KEMBALI

Lease Receivable $ 5,000.00

Record Final Payment (JIKA RV = $3.000)

Inventory $ 3,000.00
Cash $ 2,000.00
Lease Receivable $ 5,000.00
 Data :
Tahun
Pembayaran di awal tahun

Tahun
Lessee yakin bahwa nilai residu akan ≥ $5.000

STEP 3 (Menguji Syarat Finance Lease)

No Syarat
Baik Guaranteed maupun Unguaranteed 1 Harus NON CANCELABLE
2 Kepemilikan BERPINDAH
3 Ada BARGAIN PURCHASE OPTION
4 Periode leasing ≥ 75% dari ECONOMIC LIFE
RUMUS = PMT(4%;5;-Nilai Amount;0;1) 5 PV Lease Payment ≥ 90% dari FAIR VALUE
6 Lessor TIDAK REUSE aset yang dikembalikan
Jawaban Ya = X

an Gross Profit) STEP 4 (Membuat Skedul A

Annual Lease Payment Interest on Receivable

Date
aranteed maupun Non Guaranteed) (a) (b) = Implicit x (d)
1-Jan-19
1-Jan-19 $ 20,711.13 0
1-Jan-20 $ 20,711.13 $ 3,171.55
1-Jan-21 $ 20,711.13 $ 2,469.97
1-Jan-22 $ 20,711.13 $ 1,740.33
1-Jan-23 $ 20,711.13 $ 981.49
1-Jan-24 $ 5,000.00 $ 192.31
$ 108,555.65 $ 8,555.65
Ketika Leased Asset KEMBALI ke Lessor
uji Syarat Finance Lease)

arat Bukti Ya
E X
H -
E OPTION - Harus
ari ECONOMIC LIFE 100% X terpenuhi
SALAH SATU
% dari FAIR VALUE 100% X
t yang dikembalikan -
waban Ya = X

STEP 4 (Membuat Skedul Amortisasi)

Interest on Receivable Reduction of Lease Receivable Lease Receivable

(b) = Implicit x (d) (c) = (a) - (b) (d)
$ 100,000.00
0 $ 20,711.13 $ 79,288.87
$ 3,171.55 $ 17,539.58 $ 61,749.29
$ 2,469.97 $ 18,241.16 $ 43,508.13
$ 1,740.33 $ 18,970.81 $ 24,537.33
$ 981.49 $ 19,729.64 $ 4,807.69
$ 192.31 $ 4,807.69 $ 0.00
$ 8,555.65 $ 100,000.00
Nilai harus sama
Nilai Residual Value yang UNGUARANTEED berefek pada pengurangan nilai SALES REVENUE dan COGS.
(Pengurangnya = PV dari Residual Value)

Periode Leasing (n) 5 Tahun

Annual Payment $ 20,711.13 Pembayaran di awal tahun
Fair Value Assets $ 100,000
Masa Manfaat 5 Tahun
Unguaranteed Residu Val $ 5,000 Unguaranteed, PV-nya akan jadi pengu
Implicit Interest Rate 4%
Incremental Borrowing Rate 8%
COGS $ 85,000

Actual Residual Value $ 3,000

- Kepemilikan tidak berpindah (Barang kembali ke lessor)

- Non-cancelable lease
- Rental Payment dibayar tiap awal tahun (annuity-due)

STEP 1 (Menentukan Annual Payment/Cicilan Periodik)

Fair Value of Leased Equipment $ 100,000.00

Less : PV of Residual Value $ 4,109.64 PV Ordinary (Baik Guaranteed maupun N
Amount to be recovered by lessor $ 95,890.36 (Unguaranteed akan jadi pengurang SR d

5 beginning of year lease payment

Rp20,711.13
to earn a 4% return RUMUS = PMT(rate; nper; -Nilai Amou

STEP 3 (Menguji Syarat Finance Lease)

No Syarat Bukti Ya
1 $ 95,890.36 X
2 Kepemilikan BERPINDAH -
3 Ada BARGAIN PURCHASE OPTION -
4 Periode leasing ≥ 75% dari ECONOMIC LIFE 100% X
5 PV Lease Payment ≥ 90% dari FAIR VALUE 100% X
6 Lessor TIDAK REUSE aset yang dikembalikan -
Jawaban Ya = X
 STEP 3 (Membuat Jurnal)

1-Jan-19 Record Lease Receivable

Lease Receivable $ 100,000.00
COGS $ 80,890.36
Sales Revenue $ 95,890.36
Inventory $ 85,000.00

Record 1st Receipt of Lease Payment

Cash $ 20,711.13
Lease Receivable $ 20,711.13

31-Dec-19 Record Interest Revenue

Lease Receivable $ 3,171.55
Interest Revenue $ 3,171.55

1-Jan-20 Record 2st Receipt of Lease Payment

Cash $ 20,711.13
Lease Receivable $ 20,711.13
31-Dec-20 Record Interest Revenue
Lease Receivable $ 2,469.97
Interest Revenue $ 2,469.97

Record Final Payment

31-Dec-23 Lease Receivable $ 192.31
Interest Revenue $ 192.31

Inventory $ 5,000.00
Ketika Leased Asset KEMBALI ke L
Lease Receivable $ 5,000.00

Record Final Payment (JIKA RV = $3.000)

Inventory $ 3,000.00
Loss on Lease $ 2,000.00
Lease Receivable $ 5,000.00
VENUE dan COGS.

Data :

ran di awal tahun

teed, PV-nya akan jadi pengurang

STEP 2 (Menentukan Lease Receivable, Sales Revenue, COGS, Dan G

PV of Rental Payment $ 95,890.36

ry (Baik Guaranteed maupun Non Guaranteed) PV of Residual Value $ 4,109.64
teed akan jadi pengurang SR dan COGS) Lease Receivable $ 100,000.00

Sales Revenue
PMT(rate; nper; -Nilai Amount; 0; 1) Less : COGS
Gross Profit

STEP 4 (Membuat Skedul Amor

Annual Lease Payment

Date
(a)
1-Jan-19
Harus 1-Jan-19 $ 20,711.13
terpenuhi 1-Jan-20 $ 20,711.13
SALAH SATU
1-Jan-21 $ 20,711.13
1-Jan-22 $ 20,711.13
1-Jan-23 $ 20,711.13
1-Jan-24 $ 5,000.00
$ 108,555.65
a Leased Asset KEMBALI ke Lessor
ble, Sales Revenue, COGS, Dan Gross Profit)

PV Annuity Due
PV Ordinary (Baik Guaranteed maupun Non Guaranteed)
(Unguaranteed akan jadi pengurang SR dan COGS)

$ 95,890.36
$ 80,890.36
$ 15,000.00

STEP 4 (Membuat Skedul Amortisasi)

Interest on Receivable Reduction of Lease Receivable Lease Receivable

(b) = Implicit x (d) (c) = (a) - (b) (d)
$ 100,000.00
0 $ 20,711.13 $ 79,288.87
$ 3,171.55 $ 17,539.58 $ 61,749.29
$ 2,469.97 $ 18,241.16 $ 43,508.13
$ 1,740.33 $ 18,970.81 $ 24,537.33
$ 981.49 $ 19,729.64 $ 4,807.69
$ 192.31 $ 4,807.69 $ 0.00
$ 8,555.65 $ 100,000.00

Nilai harus sama

 Data :
Periode Leasing (n) 3 Tahun
Annual Payment $ 17,620.08 Pembayaran di awal tahun
Fair Value Assets $ 60,000
Masa Manfaat 5 Tahun
Unguaranteed Residu Val $ 12,000 Unguaranteed, PV-nya akan jadi pengurang
Implicit Interest Rate 6%
Incremental Borrowing Rate 6%
COGS $ 60,000

Actual Residual Value $ -

- Kepemilikan tidak berpindah (Barang kembali ke lessor)

- Non-cancelable lease
- Rental Payment dibayar tiap awal tahun (annuity-due)

Depr. Exp $ 12,000.00

1-Jan-19 Record Lease Receivable

Cash $ 17,620.08
Unearned Lease Rev $ 17,620.08

31-Dec-19 Record Recognition of Revenue

Unearned Lease Rev $ 17,620.08
Lease Revenue $ 17,620.08

Record Depreciation Expense

Depr. Expense $ 12,000.00
Acc. Depr. - Equip $ 12,000.00
 Data :

ya akan jadi pengurang