metode garis lurus

A.  Metode Garis Lurus (Straight line method)

Didalam metode ini, besarnya penyusutan harta tetap tiap periode adalah sama dari tahun ketahun. Besarnya penyusutan harta tetap dengan metode ini dipengaruhi oleh tiga factor, yaitu harga perolehan aktiva tetap, nilai residu, dan umur manfaat dari harta tetap yang bersangkutan.

Pattern :
P = HP – NS
       UE

Example :

PT. Bromo buy a new truck on 1^st January 2001 at a price of Rp.12.000.000, service expense Rp.1.000.000 and residual value is Rp.1.000.000. This truck has 5 years economic life. Based on these data, determine the depreciation with straight line method !

Answers :

Add caption

Purchase cost                                                                        Rp.12.000.000
            Service expense                                                                 Rp. 1.000.000   +
            Acquirement cost                                                     Rp.13.000.000

Depreciation expense           : Acquirement cost – residual value
                                                                            Economic life

Year	Acquirement cost	Depreciation expense	Acccum of depreciation expense	Book value
2001	Rp                   13,000,000.00	Rp               2,400,000.00	Rp                                   2,400,000.00	Rp   10,600,000.00
2002	Rp                   13,000,000.00	Rp               2,400,000.00	Rp                                   4,800,000.00	Rp     8,200,000.00
2003	Rp                   13,000,000.00	Rp               2,400,000.00	Rp                                   7,200,000.00	Rp     5,800,000.00
2004	Rp                   13,000,000.00	Rp               2,400,000.00	Rp                                   9,600,000.00	Rp     3,400,000.00
2005	Rp                   13,000,000.00	Rp               2,400,000.00	Rp                                12,000,000.00	Rp     1,000,000.00
Amount		Rp             12,000,000.00