Nama : Diah Ayu Sekar Arini

NIM : 042111535018
P9-2A In recent years, Freeman Transportation purchased three used buses. Because of
frequent turnover in the accounting department, a different accountant selected the
depreciation method for each bus, and various methods were selected. Information
concerning the buses is summarized below.

Residual Useful Life Depreciation

Bus Acquired Cost
Value in Years Method
1 01/01/2015 96.000 6.000 5 Straight-line
140.00
2 4
01/01/2015 0 10.000 Declining-balance
3 01/01/2016 92.000 8.000 5 Units-of-activity
For the declining-balance method, the company uses the double-declining rate. For the units-
of-activity method, total miles are expected to be 120,000. Actual miles of use in the fi rst 3
years were 2016, 24,000; 2017, 36,000; and 2018, 31,000.
Instructions
(a) Compute the amount of accumulated depreciation on each bus at December 31, 2017.
(b) If Bus 2 was purchased on April 1 instead of January 1, what is the depreciation
expense for this bus in (1) 2015 and (2) 2016?
Answer :
(a)

Bus 1
Jika umur manfaat adalah 5 tahun, tarif garis lurus adalah 20%
Year Computation Accumulated Depreciation 12/31
2015 (96.000-6.000)x20% = 18.000 18.000
2016 (96.000-6.000)x20% = 18.000 36.000
2017 (96.000-6.000)x20% = 18.000 54.000
Bus 2
Jika masa manfaat 4 tahun tarif garis lurus adalah 25%, sehingga tingkat penurunan saldo
adalah 50%
2015 140.000x50% = 70.000 70.000
2016 70.000x50% = 35.000 105.000
2017 35.000x50% = 17.500 122.500
Bus 3
Penyusutan per mil = (92.000-8.000)/120.000 = 0,70 per mil
2016 24.000x0,70 = 16.800 16.800
2017 36.000x0,70 = 25.200 42.000
(b)
Bus 3
Jika Bus dibeli pada tanggal 1 April bukannya 1 Januari maka periode penyusutan adalah 9
bulan
Year Computation Expense
2015 140.000x50%x(9/12) = 52.500 52.500
  Nilai Buku = 140.000-52.500 = 87.500  
2016 87.500x50% = 43.750 43.750

Beban Penyusutan tahun 2015 = 52.500

Beban Penyusutan tahun 2016 = 43.750