Jawaban Soal

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JAWABAN SOAL 1. NILAI PEROLEHAN ASET = 8.500.000

M A S A M A N FA AT A S E T = 5 T H X 1 2 = 6 0 BLN PERHITUNGAN AKUMULASI P E N Y U S U TA N 2 0 1 7 : M A S A A K U M U L A S I P E N Y U S U TA N = 0 A K U M U L A S I P E N Y U S U TA N 2 0 1 7 = 0

PERHITUNGAN BEBAN PENYUSUTAN ASET TH 2017 SBB :  MASA BEBAN PENYUSUTAN = JUNI S/D DES

2018 = 7 BLN  BEBAN PENYUSUTAN = 7 / 60 X 8.500.000 = 991.666,67 2. NILAI ASET = 520.000.000 MASA MANFAAT ASET = 10 X 12 = 120 BLN PERHITUNGAN AKUMULASI PENYUSUTAN S/D TH 2017 = 26 / 120 X 520.000.000 = 112.666.666,67

 MASA MANFAAT AKUMULASI = OKT 2015 S/D 31

DES 2017 = 26 BLN

AKUMULASI PENYUSUTAN S/D 2017 = 108 / 600 x 987.500.000 = 177.750.000  BEBAN PENYUSUTAN TH 2016  BEBAN PENYUSUTAN SEBELUM REHAB =  12/600 X 987.500.000 = 19.750.000  3.

 BEBAN PENYUSUTAN SETELAH REHAB =  NILAI BUKU SEB. REHAB

 = 987.500.000 – 177.750.000 – 19.750.000 

 



= 790.000.000 PERSEN REHAP = NILAI REHAP / NB X 100 % = 185.000.000 / 790.000.000 X 100 % = 23,42 % PENAMBAHAN MASA MANFAAT = 5 TH = 60 BLN MS MANFAAT SETELAH REHAP = ( 600 – 108 – 12) + 60 = 480 NILAI BUKU SET. REHAP + NILAI REHAP = 790.000.000+ 185.000.000 = 975.000.000

 BEBAN PENYUSUTAN SETELAH REHAP =

0 / 480 X 975.000.000 = 0 BEBAN PENYUSUTAN TH 2017 =

BEBAN PENYUSUTAN SEB. REHAB + BEBAN PENYUSUTAN SETELAH REHAB = 19.750.000 + 0 = 19.750.000.000

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