You are on page 1of 6

MENGHITUNG DEPRESIASI DENGAN FUNGSI SYD

Harga Pembelian Aset 102,000,000.00


Banyaknya periode depresiasi 8
Salvage (nilai akhir) 10,200,000.00
Nilai setelah tahun ke 5 25,500,000.00

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 102,000,000.00 20,400,000.00 81,600,000.00
2 81,600,000.00 17,850,000.00 63,750,000.00
3 63,750,000.00 15,300,000.00 48,450,000.00
4 48,450,000.00 12,750,000.00 35,700,000.00
5 35,700,000.00 10,200,000.00 25,500,000.00
6 25,500,000.00 7,650,000.00 17,850,000.00
7 17,850,000.00 5,100,000.00 12,750,000.00
8 12,750,000.00 2,550,000.00 10,200,000.00

MENGHITUNG DEPRESIASI DENGAN FUNGSI DB

Harga Pembelian Aset 102,000,000.00


Banyaknya periode depresiasi 8
Salvage (nilai akhir) 10,200,000.00
Nilai setelah tahun ke 1-9
Tabel 1
Periode depresiasi tah Nilai awal Depresiasi Nilai Sisa
1 102,000,000.00 25,500,000.00 76,500,000.00
2 76,500,000.00 19,125,000.00 57,375,000.00
3 57,375,000.00 14,343,750.00 43,031,250.00
4 43,031,250.00 10,757,812.50 32,273,437.50
5 32,273,437.50 8,068,359.38 24,205,078.13
6 24,205,078.13 6,051,269.53 18,153,808.59
7 18,153,808.59 4,538,452.15 13,615,356.45
8 13,615,356.45 3,403,839.11 10,211,517.33

TAHUN 1
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 102,000,000.00 2,125,000.00 99,875,000.00
2 99,875,000.00 4,250,000.00 95,625,000.00
3 95,625,000.00 6,375,000.00 89,250,000.00
4 89,250,000.00 8,500,000.00 80,750,000.00
5 80,750,000.00 10,625,000.00 70,125,000.00
6 70,125,000.00 12,750,000.00 57,375,000.00
7 57,375,000.00 14,875,000.00 42,500,000.00
8 42,500,000.00 17,000,000.00 25,500,000.00
9 25,500,000.00 19,125,000.00 6,375,000.00
10 6,375,000.00 21,250,000.00 (14,875,000.00)
11 (14,875,000.00) 23,375,000.00 (38,250,000.00)
12 (38,250,000.00) 25,500,000.00 (63,750,000.00)

TAHUN 2
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 76,500,000.00 24,968,750.00 51,531,250.00
2 51,531,250.00 24,437,500.00 27,093,750.00
3 27,093,750.00 23,906,250.00 3,187,500.00
4 3,187,500.00 23,375,000.00 (20,187,500.00)
5 (20,187,500.00) 22,843,750.00 (43,031,250.00)
6 (43,031,250.00) 22,312,500.00 (65,343,750.00)
7 (65,343,750.00) 21,781,250.00 (87,125,000.00)
8 (87,125,000.00) 21,250,000.00 (108,375,000.00)
9 (108,375,000.00) 20,718,750.00 (129,093,750.00)
10 (129,093,750.00) 20,187,500.00 (149,281,250.00)
11 (149,281,250.00) 19,656,250.00 (168,937,500.00)
12 (168,937,500.00) 19,125,000.00 (188,062,500.00)

TAHUN 8
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 13,615,356.45 4,443,901.06 9,171,455.38
2 9,171,455.38 4,349,349.98 4,822,105.41
3 4,822,105.41 4,254,798.89 567,306.52
4 567,306.52 4,160,247.80 (3,592,941.28)
5 (3,592,941.28) 4,065,696.72 (7,658,638.00)
6 (7,658,638.00) 3,971,145.63 (11,629,783.63)
7 (11,629,783.63) 3,876,594.54 (15,506,378.17)
8 (15,506,378.17) 3,782,043.46 (19,288,421.63)
9 (19,288,421.63) 3,687,492.37 (22,975,914.00)
10 (22,975,914.00) 3,592,941.28 (26,568,855.29)
11 (26,568,855.29) 3,498,390.20 (30,067,245.48)
12 (30,067,245.48) 3,403,839.11 (33,471,084.59)
MENGHITUNG DEPRESIASI DENGAN FUNGSI SLN

Harga Pembelian Aset 102,000,000.00


Banyaknya periode depresiasi 8
Salvage (nilai akhir) 10,200,000.00
Nilai setelah tahun ke 1-8

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 102,000,000.00 11,475,000.00 90,525,000.00
2 90,525,000.00 11,475,000.00 79,050,000.00
3 79,050,000.00 11,475,000.00 67,575,000.00
4 67,575,000.00 11,475,000.00 56,100,000.00
5 56,100,000.00 11,475,000.00 44,625,000.00
6 44,625,000.00 11,475,000.00 33,150,000.00
7 33,150,000.00 11,475,000.00 21,675,000.00
8 21,675,000.00 11,475,000.00 10,200,000.00

MENGHITUNG DEPRESIASI DENGAN FUNGSI DDB

Harga Pembelian Aset 102,000,000.00


Banyaknya periode depresiasi 8
Salvage (nilai akhir) 10,200,000.00
Nilai setelah tahun ke 1-9

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 102,000,000.00 25,500,000.00 76,500,000.00
2 76,500,000.00 19,125,000.00 57,375,000.00
3 57,375,000.00 14,343,750.00 43,031,250.00
4 43,031,250.00 10,757,812.50 32,273,437.50
5 32,273,437.50 8,068,359.38 24,205,078.13
6 24,205,078.13 6,051,269.53 18,153,808.59
7 18,153,808.59 4,538,452.15 13,615,356.45
8 13,615,356.45 3,403,839.11 10,211,517.33
MENGHITUNG DEPRESIASI DENGAN FUNGSI SYD

Harga Pembelian Aset 740,000,000.00


Banyaknya periode depresiasi 10
Salvage (nilai akhir) 325,000,000.00

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 740,000,000.00 75,454,545.45 664,545,454.55
2 664,545,454.55 67,909,090.91 596,636,363.64
3 596,636,363.64 60,363,636.36 536,272,727.27
4 536,272,727.27 52,818,181.82 483,454,545.45
5 483,454,545.45 45,272,727.27 438,181,818.18
6 438,181,818.18 37,727,272.73 400,454,545.45
7 400,454,545.45 30,181,818.18 370,272,727.27
8 370,272,727.27 22,636,363.64 347,636,363.64
9 347,636,363.64 15,090,909.09 332,545,454.55
10 332,545,454.55 7,545,454.55 325,000,000.00

MENGHITUNG DEPRESIASI DENGAN FUNGSI DB

Harga Pembelian Aset 740,000,000.00


Banyaknya periode depresiasi 10
Salvage (nilai akhir) 325,000,000.00
Nilai setelah tahun ke 7
Nilai setelah tahun ke 8
Nilai setelah tahun ke 10
Tabel 1
Periode depresiasi tah Nilai awal Depresiasi Nilai Sisa
1 740,000,000 58,460,000 681,540,000
2 681,540,000 53,841,660 627,698,340
3 627,698,340 49,588,169 578,110,171
4 578,110,171 45,670,704 532,439,468
5 532,439,468 42,062,718 490,376,750
6 490,376,750 38,739,763 451,636,986
7 451,636,986 35,679,322 415,957,665
8 415,957,665 32,860,655 383,097,009
9 383,097,009 30,264,664 352,832,345
10 352,832,345 27,873,755 324,958,590

TAHUN 7
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 451,636,986 38,484,726 413,152,260
2 413,152,260 38,229,690 374,922,570
3 374,922,570 37,974,653 336,947,917
4 336,947,917 37,719,616 299,228,301
5 299,228,301 37,464,579 261,763,721
6 261,763,721 37,209,543 224,554,179
7 224,554,179 36,954,506 187,599,673
8 187,599,673 36,699,469 150,900,204
9 150,900,204 36,444,432 114,455,772
10 114,455,772 36,189,395 78,266,376
11 78,266,376 35,934,359 42,332,018
12 42,332,018 35,679,322 6,652,696

TAHUN 8
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 415,957,665 35,444,433 380,513,232
2 380,513,232 35,209,544 345,303,688
3 345,303,688 34,974,655 310,329,032
4 310,329,032 34,739,766 275,589,266
5 275,589,266 34,504,878 241,084,388
6 241,084,388 34,269,989 206,814,400
7 206,814,400 34,035,100 172,779,300
8 172,779,300 33,800,211 138,979,089
9 138,979,089 33,565,322 105,413,767
10 105,413,767 33,330,433 72,083,334
11 72,083,334 33,095,544 38,987,789
12 38,987,789 32,860,655 6,127,134

TAHUN 10
Periode depresiasi BU Nilai awal Depresiasi Nilai Sisa
1 352,832,345 30,065,421 322,766,924
2 322,766,924 29,866,179 292,900,745
3 292,900,745 29,666,937 263,233,808
4 263,233,808 29,467,694 233,766,114
5 233,766,114 29,268,452 204,497,662
6 204,497,662 29,069,209 175,428,452
7 175,428,452 28,869,967 146,558,485
8 146,558,485 28,670,725 117,887,761
9 117,887,761 28,471,482 89,416,278
10 89,416,278 28,272,240 61,144,038
11 61,144,038 28,072,998 33,071,041
12 33,071,041 27,873,755 5,197,285
MENGHITUNG DEPRESIASI DENGAN FUNGSI SLN

Harga Pembelian Aset 740,000,000.00


Banyaknya periode depresiasi 10
Salvage (nilai akhir) 325,000,000.00

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 740,000,000.00 41,500,000.00 698,500,000.00
2 698,500,000.00 41,500,000.00 657,000,000.00
3 657,000,000.00 41,500,000.00 615,500,000.00
4 615,500,000.00 41,500,000.00 574,000,000.00
5 574,000,000.00 41,500,000.00 532,500,000.00
6 532,500,000.00 41,500,000.00 491,000,000.00
7 491,000,000.00 41,500,000.00 449,500,000.00
8 449,500,000.00 41,500,000.00 408,000,000.00
9 408,000,000.00 41,500,000.00 366,500,000.00
10 366,500,000.00 41,500,000.00 325,000,000.00

MENGHITUNG DEPRESIASI DENGAN FUNGSI DDB

Harga Pembelian Aset 740,000,000.00


Banyaknya periode depresiasi 10
Salvage (nilai akhir) 325,000,000.00
Nilai setelah tahun ke 1-9

Periode depresiasi Nilai awal Depresiasi Nilai Sisa


1 740,000,000.00 Rp148,000,000.00 592,000,000.00
2 592,000,000.00 Rp118,400,000.00 473,600,000.00
3 473,600,000.00 Rp94,720,000.00 378,880,000.00
4 378,880,000.00 Rp53,880,000.00 325,000,000.00
5 325,000,000.00 Rp0.00 325,000,000.00
6 325,000,000.00 Rp0.00 325,000,000.00
7 325,000,000.00 Rp0.00 325,000,000.00
8 325,000,000.00 Rp0.00 325,000,000.00
9 325,000,000.00 Rp0.00 325,000,000.00
10 325,000,000.00 Rp0.00 325,000,000.00

You might also like