Harga perolehan 80,000,000

Nilai residu 5,000,000

Umur 5
Tarif 20.0%

Tahun B.Penyu Ak.Penyu Nilai Buku

0 80,000,000
1 15,000,000 15,000,000 65,000,000
2 15,000,000 30,000,000 50,000,000
3 15,000,000 45,000,000 35,000,000
4 15,000,000 60,000,000 20,000,000
5 15,000,000 75,000,000 5,000,000
 Harga perolehan 80,000,000
Nilai residu 5,000,000
Umur 5
Tarif 42.5651%

Tahun B.Penyu Ak.Penyu Nilai Buku

0 80,000,000
1 34,052,080 34,052,080 45,947,920
2 19,557,778 53,609,858 26,390,142
3 11,232,990 64,842,848 15,157,152
4 6,451,657 71,294,505 8,705,495
5 3,705,503 75,000,008 4,999,992

75,000,008 298,799,299 101,200,701

 metode saldo menurun dengan persentase 2 kali garis lurus
harga perolehan 80,000,000
Nilai residu 5,000,000
Umur 5
Tarif 40.0%

Tahun B.Penyu Ak.Penyu Nilai Buku

0 80,000,000
1 32,000,000 32,000,000 48,000,000
2 19,200,000 51,200,000 28,800,000
3 11,520,000 62,720,000 17,280,000
4 6,912,000 69,632,000 10,368,000
5 4,147,200 73,779,200 6,220,800
 harga perolehan 80,000,000
Nilai residu 5,000,000
Umur 5
JAT 15

tahun B.Penyu Ak.Penyu Nilai Buku

0 80,000,000
1 25,000,000 25,000,000 55,000,000
2 20,000,000 45,000,000 35,000,000
3 15,000,000 60,000,000 20,000,000 -
4 10,000,000 70,000,000 10,000,000
5 5,000,000 75,000,000 5,000,000
 Nilai Perolehan 80,000,000
Nilai Residu 5,000,000

Tahun JK B. Penyusutan Ak. Penyusutan Nilai Buku

0 80,000,000
1 7,950 15,900,000 15,900,000 64,100,000
2 8350 16,700,000 32,600,000 47,400,000
3 8,500 17,000,000 49,600,000 30,400,000
4 6,750 13,500,000 63,100,000 16,900,000
5 5,950 11,900,000 75,000,000 5,000,000
37,500 75,000,000
 PT. Nusantara Bike
Daftar Harta Tetap
12/31/2009
Data Awal Tarif
No Nama Aktiva Tgl perolehan
H. Perolehan Ak. Penyu. Umur
1 Peralatan
Perabot 10/12/2008 12,000,000 1,500,000 5
Etalase 10/12/2008 15,000,000 3,750,000 5
Komputer 8/1/2009 8,000,000 1,000,000 4
Komputer 3/1/2009 10,000,000 500,000 5
Mesin Kasir 6/4/2009 6,000,000 - 4
Printer 1/10/2009 4,000,000 - 4
2 Kendaraan
Mobil Box 8/30/2009 70,000,000 9,000,000 8
Motor 1/11/2009 15,000,000 6,000,000 10
3 Tanah & Bangunan
Bangunan 1/8/2008 150,000,000 36,000,000 20
Tanah 1/8/2008 50,000,000 - -
 PT. Nusantara Bike
Daftar Harta Tetap
12/31/2009
Data Awal Tarif
No Nama Aktiva Tgl perolehan
H. Perolehan Ak. Penyu. Umur Tarif
1 Peralatan
Perabot 10/12/2008 12,000,000 1,500,000 5 20.0%
Etalase 10/12/2008 15,000,000 3,750,000 5 20.0%
Komputer 8/1/2009 8,000,000 1,000,000 4 25.0%
Komputer 3/1/2009 10,000,000 500,000 5 20.0%
Mesin Kasir 6/4/2009 6,000,000 - 4 25.0%
Printer 1/10/2009 4,000,000 - 4 25.0%
Sub Total Peralatan 55,000,000 6,750,000
2 Kendaraan
Mobil Box 8/30/2009 70,000,000 9,000,000 8 12.5%
Motor 1/11/2009 15,000,000 6,000,000 10 10.0%
Sub Total Peralatan 85,000,000 15,000,000 - -
3 Tanah & Bangunan
Bangunan 1/8/2008 150,000,000 36,000,000 20 5.0%
Tanah 1/8/2008 50,000,000 - -
Sub Total Peralatan 200,000,000 36,000,000 - -
Grand Total 340,000,000 57,750,000 - -
ke
p

Bulan Desember
Lama
B. Penyu. A. Penyu Nilai Buku

12 2,400,000.0 3,900,000 8,100,000

12 3,000,000.0 6,750,000 8,250,000
5 833,333.3 1,833,333 6,166,667
10 1,666,666.7 2,166,667 7,833,333
7 875,000.0 875,000 5,125,000
12 1,000,000.0 1,000,000 3,000,000
9,775,000.0 16,525,000 38,475,000

4 2,916,666.7 11,916,667 58,083,333

12 1,500,000.0 7,500,000 7,500,000
- 4,416,666.7 19,416,667 65,583,333
-
12 7,500,000.0 43,500,000 106,500,000
-
- 7,500,000 43,500,000 106,500,000
- 21,691,667 79,441,667 210,558,333