1.

menghitung biaya depresiasi dengan sum of the year method

k RK DK DK BK
0 28 0 Rp - Rp 3,500,000,000
1 28 0.250 Rp 656,250,000 Rp 2,843,750,000
2 28 0.214 Rp 562,500,000 Rp 2,281,250,000
3 28 0.179 Rp 468,750,000 Rp 1,812,500,000
4 28 0.143 Rp 375,000,000 Rp 1,437,500,000
5 28 0.107 Rp 281,250,000 Rp 1,156,250,000
6 28 0.071 Rp 187,500,000 Rp 968,750,000
7 28 0.036 Rp 93,750,000 Rp 875,000,000
7
875,000,000
1. metode garis lurus
k Bk-1 DK BK
0 0 0 Rp 3,500,000,000
1 Rp 3,500,000,000 Rp 375,000,000 Rp 3,125,000,000
2 Rp 3,125,000,000 Rp 375,000,000 Rp 2,750,000,000
3 Rp 2,750,000,000 Rp 375,000,000 Rp 2,375,000,000
4 Rp 2,375,000,000 Rp 375,000,000 Rp 2,000,000,000
5 Rp 2,000,000,000 Rp 375,000,000 Rp 1,625,000,000
6 Rp 1,625,000,000 Rp 375,000,000 Rp 1,250,000,000
7 Rp 1,250,000,000 Rp 375,000,000 Rp 875,000,000
7
875,000,000

2. metode penurunan seimbang

k R (1-R)^k-1 DK BK
0 0.286 0 Rp - Rp 3,500,000,000
1 0.286 1 Rp 1,000,000,000 Rp 2,500,000,000
2 0.286 0.7 Rp 714,285,714 Rp 1,785,714,286
3 0.286 0.510 Rp 510,204,082 Rp 1,275,510,204
4 0.286 0.3644 Rp 364,431,487 Rp 911,078,717
5 0.286 0.26031 Rp 260,308,205 Rp 650,770,512
6 0.286 0 Rp 185,934,432 Rp 464,836,080
7 0.286 0 Rp 132,810,309 Rp 332,025,772

7
Rp 875,000,000