ACCOUNTING FOR LEASE Leasing : penyerahan hak untuk menggunakan aktiva yang diberikan oleh Pihak LESSOR kepada Pihak LEASSEE selama jangka waktu tertentu dengan Minimum Lease Payment yang ditetapkan pada tingkat bunga tertentu. Ada 2 tipe Leasing : 1. Operating Lease (Lease Operasi) : perjanjian sewa menyewa biasa, tanpa dikenakan bunga. Pembayaran sewa dicatat sbg “Rent Revenue” oleh Lessor dan sbg “Rent Expense” oleh Lessee 2. Finance Lease (Lease Pendanaan) : perjanjian sewa guna usaha dimana lessee mengkapitalisir aktiva yg dilease (mencatat aktiva yg dilease sbg “aktiva”). Leasing disebut finance lease apabila memenuhi minimal salah satu dari 4 kriteria berikut : a. Perjanjian lease memungkinkan adanya transfer pemilikan aktiva dr Lessor kpd Leassee b. Perjanjian lease memuat penetapan Bargain Purchase Option (hak pembelian aktiva dengan harga murah) yg dpt dimanfaatkan pd akhir masa lease c. Present value dr Minimum Lease Payment ≥ 90% fair market value aktiva yg dileasekan d. Masa lease ≥ 75% usia manfaat aktiva yg dileasekan.
DIRECT FINANCING LEASE LEASE AKTIVA TANPA NILAI RESIDU Misalnya pada tg. 1 Januari 2007 PT. SERUNAI membeli komputer dengan harga perolehan Rp 5 juta, yang diperkirakan mempunyai masa manfaat 4 tahun, tanpa nilai residu dan disusutkan dengan metode Straight-Line. Komputer tsb dileasekan kepada PT. OASE dengan perjanjian :
Masa lease 4 th, tak dpt dibatalkan Lease/rental payment sebesar Rp 1.433.980,- plus executory cost Rp 100.000,- per th dibayar di muka mulai 1 Januari 2007 Incremental interest rate Perusahaan Lessee 12%, sedang return on investment Perusahaan Lessor 10% diketahui oleh Perusahaan Lessee.
Maka :
Dari Sisi PT. OASE (LESSEE) : Penentuan Nilai Yang Dikapitalisir dan Dicatat Sebagai Aktiva : PVn =
PVn
R X (PVAF Table V, n, i) =
1- 1/(1 + i)n-1 R x —————— + 1 i
1- 1/(1,10)4-1 = R x —————— + 1 0,10 = Rp 1.433.980,- x 3,4868 = Rp 5.000.000
PT. OASE SCHEDULE OF LEASE AMORTIZATION DATE ANNUAL INTEREST REDUCTION LEASE EXPENSE OF LEASE PAYMENT LIABILITY (1) (2) (3) 10% x (4) (1) – (2) 01/01/07 01/01/07 Rp 1.433.980 Rp 1.433.980 01/01/08 1.433.980 Rp 356.602 1.077.378 01/01/09 1.433.980 248.864 1.185.116 01/01/10 1.433.980 *130.353 1.303.526 * Pembulatan ± Rp 101
LEASE LIABILITY (4) (4) – (3) Rp 5.000.000 3.566.020 2.488.642 1.303.526 0
Ayat Jurnal Pencatatannya : 2007 Jan 01
Des 31
2008 Jan 01
Des 31
2011
Leased Equipment under Finance Leases Lease Liability (Mencatat peralatan yang dilease dan hutang lease)
5.000.000 -
5.000.000
Executory Expense Lease Liability Cash (Mencatat pembayaran lease payment I)
100.000 1.433.980 -
1.533.980
356.602 -
356.602
Depreciation Expense - Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tahun I = 5.000.000 / 4 thn = 1.250.000)
1.250.000 -
1.250.000
Executory Expense Interest Payable Lease Liability Cash (Mencatat pembayaran lease payment II)
100.000 356.602 1.077.378 -
1.533.980
Interest Expense Interest Payable (Mencatat accrued interest expense tg 1/1 – 31/12/08)
248.864 -
248.864
Depreciation Expense - Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tahun II) Dst Dst Dst
1.250.000 -
1.250.000
Interest Expense Interest Payable (Mencatat accrued interest expense tg 1/1 – 31/12/07)
Jan 01
Akhir Masa Lease : Misal : Komputer Dikembalikan Accum. Depreciation – Finance Leases Leased Equipment under Finance Leases
5.000.000 -
5.000.000
6.000.000 5.000.000 -
5.000.000 5.000.000 1.000.000
Misal : Komputer Dibeli Rp 1 jt Equipment Accum. Depreciation – Finance Leases Leased Equipment under Finance Leases Accum. Depreciation – Equipment Cash
Dari Sisi PT. SERUNAI (LESSOR) : Penentuan Nilai Lease Payment (LP) : FMV Komputer PV – Nilai Residu Nilai yg akan ditutup dg Lease Payment PVn =
R X (PVAF Table V, n, i) =
Rp 5.000.000 0 Rp 5.000.000 1- 1/(1 + i)n-1 R x —————— + 1 i
1- 1/(1,10)4-1 PVn = R x —————— + 1 0,10 Rp 5.000.000,- = R x 3.4868 —»»» R = Rp 5.000.000,-/ 3.4868 = Rp 1.433.980 PT. SERUNAI SCHEDULE OF LEASE AMORTIZATION DATE ANNUAL INTEREST LEASE LEASE REVENUE RECEIVABLE PAYMENT RECOVERY (1) (2) (3) 10% x (4) (1) – (2) 01/01/07 01/01/07 Rp 1.433.980 Rp 1.433.980 01/01/08 1.433.980 Rp 356.602 1.077.378 01/01/09 1.433.980 248.864 1.185.116 01/01/10 1.433.980 *130.353 1.303.526 * Pembulatan ± Rp 101,-
LEASE RECEIVABLE (4) (4) – (3) Rp 5.000.000 3.566.020 2.488.642 1.303.526 0
Ayat Jurnal Pencatatannya : 2007 Jan 01
Lease Receivable Equipment
5.000.000 -
5.000.000
(Mencatat piutang lease) Cash Lease Receivable Executory Expense Payable (Mencatat penerimaan LP I) Des 31
2008 Jan 01
Des 31
2011 Jan 01
Interest Receivable Interest Revenue - Leases (Mencatat accrued interest revenue tg 1/1 – 31/12/07) Cash Interest Receivable Lease Receivable Executory Expense Payable (Mencatat penerimaan LP II) Interest Receivable Interest Revenue - Leases (Mencatat accrued interest revenue tg 1/1 – 31/12/08) Dst Dst Dst
1.533.980 -
1.433.980 100.000
356.602 -
356.602
1.533.980 -
356.602 1.077.378 100.000
248.864 -
248.864
1.000.000 -
1.000.000
Akhir Masa Lease : Misalnya komputer terjual Rp 1 juta Cash Gain on Sale of Leased Equipment
LEASE AKTIVA DENGAN NILAI RESIDU Misalnya pada tg. 1 Oktober 2006 PT. LOUBENA membeli mobil dengan cost Rp 60 jt, yg dileasekan kepada Nn. NIMMIE dengan perjanjian :
Masa lease 5 th, tak dpt dibatalkan Minimum lease payment Rp 13.456.000 plus executory cost Rp 1500.000 di bayar di muka mulai tg. 1 Oktober 2006 Tingkat bunga disepakati 12% Mobil ditaksir mempunyai masa manfaat 5 tahun, nilai residu Rp 10.000.000, disusutkan dg metode Straight-Line
Maka :
Dr Sisi Nn. NIMMIE (LESSEE) : ——»» Ada 2 kemungkinan : Lessee Menjamin Nilai Sisa / Tak Menjamin Nilai Sisa Bila Menjamin Nilai Sisa (Guarranteed residual value)
PenentuanNilai Yang Dikapitalisir Sebagai Aktiva :
PV Minimum Lease Payment = R x (PVAF Table V n, i) 1- 1/(1,12)5-1 PVn = R x —————— + 1 0,12 = Rp 13.456.000,- x 4.0373
=
PV Nilai Sisa = A x (PVF Table II n, i) PV = Rp 10.000.000 x 1/(1,12)5 = Rp 10.000.000 x 0.5674 = Nilai Yg Dikapitalisir
Rp 54.326.000
5.674.000 Rp 60.000.000
Bila Tak Menjamin Nilai Sisa (Unguarranteed residual value) Penentuan Nilai Yang Dikapitalisir Sebagai Aktiva : —» PV Minimum Lease Payment = R x (PVAF Table V n, i) PVn
DATE
01/10/06 01/10/06 01/10/07 01/10/08 01/10/09 01/10/10 01/10/11
DATE
1- 1/(1,12)5-1 = R x —————— + 1 0,12 = Rp 13.456.000 x 4.0373 = Rp 54.326.000 Nn. NIMMIE SCHEDULE OF LEASE AMORTIZATION (GUARRANTEED RESIDUAL VALUE) ANNUAL INTEREST REDUCTION LEASE EXPENSE OF LEASE PAYMENT LIABILITY (1) (2) =12% x (4) (3) = (1) – (2) Rp 13.456.000 Rp 13.456.000 13.456.000 Rp 5.585.280 7.870.720 13.456.000 4.640.794 8.815.206 13.456.000 3.582.969 9.873.031 13.456.000 2.398.205 11.057.795 10.000.000 1.072.752 8.927.248
Nn. NIMMIE SCHEDULE OF LEASE AMORTIZATION (UNGUARRANTEED RESIDUAL VALUE) ANNUAL INTEREST REDUCTION LEASE EXPENSE OF LEASE PAYMENT LIABILITY (1) (2) = 12% x (4) (3) = (1) – (2)
LEASE LIABILITY (4) = (4) – (3) Rp 60.000.000 46.544.000 38.673.280 29.858.074 19.985.043 8.927.248 0
LEASE LIABILITY (4) = (4) – (3)
01/10/06 01/10/06 01/10/07 01/10/08 01/10/09 01/10/10
Rp 13.456.000 13.456.000 13.456.000 13.456.000 13.456.000
Rp 4.904.400 3.878.208 2.728.873 1.442.519
Rp
13.456.000 8.551.600 9.577.792 10.727.127 12.013.481
Rp
54.326.000 40.870.000 32.318.400 22.740.608 12.013.481 0
JURNAL PENCATATANNYA : GUARANTEED RESIDUL VALUE 2006 Okt 01
UNGUARANTED RESIDUL VALUE
Leased Authomobile under Finance Leases Lease Liability (Mencatat peralatan dilease & hutang lease)
60.000.000 -
60.000.000
54.326.000 -
54.326.000
Executory Expense Lease Liability Cash (Mencatat pembayaran LP I)
1.500.000 13.456.000 -
14.956.000
1.500.000 13.456.000 -
14.956.000
Interest Expense Interest Payable (Mencatat accrued interest expense tg. 1/10 31/12/06)
*1.396.320 -
1.396.320
**1.226.100 -
1.226.100
*2.500.000 -
2.500.000
**2.716.300 -
2.716.300
Interest Payable Interest Expense (Mencatat reversing entry accrued int. exp.)
1.396.320 -
1.396.320
1.226.100 -
1.226.100
Ok 01
Executory Expense Interest Expense Lease Liability Cash (Mencatat pembayaran LP II)
1.500.000 5.585.280 7.870.720 -
14.956.000
1.500.000 4.904.400 8.551.600 -
14.956.000
Des 31
Interest Expense Interest Payable (Mencatat accrued interest expense tg. 1/10 31/12/07)
*1.160.198 -
1.160.198
**969.552 -
969.552
10.000.000 -
10.000.000
10.865.200 -
10.865.200
Des 31
* 3/12 x 5.585.280 = 1.396.320 ** 3/12 x 4.904.400 = 1.226.100
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tg. 1/10 - 31/12/06) * 3/12 x 10 juta = 2.500.000) Depr/th = (60 jt – 5 jt)/5 th = 10.000.000 ** 3/12 x 10.865.200 = 2.716.300) Depr/th = 54.326.000/5 th = 10.865.200
2007 Jan 01
* 3/12 x 4.640.794 = 1.160.198 ** 3/12 x 3.878.208 =969.552
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases
(Mencatat depresiasi tg 1/1 – 31/12/07) Dst Dst Dst ——»» 01 OKTOBER 2011 : AKHIR MASA LEASE
Ayat Jurnal - Bila Menjamin Nilai Sisa (Guarranteed Residual Value) Okt 01
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tg 1/1 – 1/10/11 = 9/12 x 10 juta = 7.500.000)
7.500.000
1.072.752 8.927.248 50.000.000 -
60.000.000
2.000.000 1.072.752 8.927.248 50.000.000 -
60.000.000 2.000.000
Misal : Fair Value (FV) Nilai Residu Rp 10 juta (= Taksiran)
Interest Expense Lease Liability Accum. Depreciation – Finance Leases Leased Authomobile under Finance Leases
7.500.000 -
Misal : FMV Nilai Residu Rp 8 juta (< Taksiran) —» Lessee membayar Rp 2 juta
Loss on Finance Leases Interest Expense Obligation Under Capital Lease Accumulated Depr.- Leased Authomobile Leased Authomobile under Finance Leases Cash
Bila Tak Menjamin Nilai Sisa (Unguarranteed Residual Value) : Okt 01
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tg 1/1 – 1/10/11 = 9/12 x 10.865.200 = 7.500.000)
8.148.900 -
8.148.900
54.326.000 -
54.326.000
Misal : Mobil Dikembalikan Accum. Depreciation – Finance Leases Leased Authomobile under Finance Leases Misal : Komputer Dibeli Rp 1 jt Equipment Accum. Depreciation – Finance Leases Leased Authomobile under Finance Leases Accum. Depreciation – Authomobile Cash
63.326.000 54.326.000 - 54.326.000 - 54.326.000 9.000.000
Dr Sisi PT. LOUBENA (LESSOR) : Penentuan minimum lease payment : FMV Mobil PV – Nilai Residu : PV = A x (PVF Table II, n, i) PV = 10 jt x 1/(1,12)5 = 10 jt x 0.5674 = Nilai yg akan ditutup dg LP
Rp 60.000.00 (-) 5.674.000 Rp 54.326.000
1- 1/(1,12)5-1 PVn = R x —————— + 1 0,12 Rp 54.326.000,- = R x 4.0373 —» R = Rp 54.326.000/ 4.0373 = Rp 13.456.000 PT. LOUBENA SCHEDULE OF LEASE AMORTIZATION DATE ANNUAL INTEREST LEASE LEASE REVENUE RECEIVABLE PAYMENT RECOVERY (1) (2) (3) 12% x (4) (1) – (2) 01/10/06 01/10/06 Rp 13.456.000 Rp 13.456.000 01/10/07 13.456.000 Rp 5.585.280 7.870.720 01/10/08 13.456.000 4.640.794 8.815.206 01/10/09 13.456.000 3.582.969 9.873.031 01/10/10 13.456.000 2.398.205 11.057.795 01/10/11 10.000.000 *1.072.752 8.927.248 *Pembulatan ± Rp 1.482,-
LEASE RECEIVABLE (4) (4) – (3) Rp 60.000.000 46.544.000 38.673.280 29.858.074 19.985.043 8.927.248 0
Ayat Jurnal Pencatatannya : 2006 Okt 01
Des 31
2007 Jan 01
Okt 01
Lease Receivable Authomobile (Mencatat piutang lease)
60.000.000 -
60.000.000
Cash Lease Receivable Executory Expense Payable (Mencatat penerimaan LP I)
14.956.000 -
13.456.000 1.500.000
Interest Receivable Interest Revenue (Mencatat accrued interest revenue tg. 1/1031/12/06 = 3/12 x 5.585.280 = 1.396.320)
1.396.320 -
1.396.320
Interest Revenue Interest Receivable (Reversing entry unt accrued interest revenue)
1.396.320 -
1.396.320
14.956.000
-
Cash
Interest Revenue Lease Receivable Executory Expense Payable (Mencatat penerimaan LP II) Des 31
2011 Okt 01
Interest Revenue Interest Receivable (Mencatat accrued interest revenue tg. 1/1031/12/07 = 3/12 x x 4.640.794 = 1.160.198) Dst Dst Dst Akhir Masa Lease : Misal : FMV Nilai Residu Rp 10 jt (= Taksiran) Cash Interest Revenue Lease Receivable
-
5.585.280 7.870.720 1.500.000
1.160.198 -
1.160.198
10.000.000 -
1.072.752 8.927.248
2.000.000 8.000.000 -
1.072.752 8.927.248
10.000.000 -
1.072.752 8.927.248
Misal : FMV Nilai Residu Rp 8 jt (< Taksiran) & Nilai Sisa Tak Dijamin Lessee Loss on Finance Leases Cash Interest Revenue Lease Receivable Misal : FMV Nilai Residu Rp 8 jt (< Taksiran) & Nilai Sisa Dijamin Lessee —» Lessee membayar Rp 2 juta Cash Interest Revenue Lease Receivable
SALES - TYPE LEASES (LESSOR) Perbedaan direct-financing lease dg sales-type lease adalah laba (rugi) kotor pabrik/dealer. Pada direct-financing lease, lessee hanya mendapatkan pendapatan bunga saja, sedang pada sales-type lease maka lessee mendapatkan laba (rugi) kotor pabrik/dealer dan pendapatan bunga. Pada sales-type lease, lessor mencatat harga jual (sales price) aktiva, harga pokok penjualan (cost of goods sold) dan pengurangan persediaan (inventory) terkait dan piutang lease (lease receivable). Istilah2 pada sales-type lease : Lease Receivable (disebut sbg Net Investment) = PV Lease Payment + PV Residual Value Sales Price of asset = PV lease payment Cost of Goods Sold = cost aktiva bagi lessor, yg lebih kecil dari nilai residu tak dijamin Ilustrasi :
Pd tg. 1/1/2006 PT. RAHYUTAMI membeli komputer dari dealer dg cost Rp 8.500.000, yg ditaksir mempunyai masa manfaat 5 tahun, nilai residu Rp 500.000 (dijamin atau tak dijamin), harga jual Rp 10.000.000 dan dileasekan kpd Tn. ARIEF dg tingkat bunga 10% dan executory expense Rp 200.000. Penentuan minimum lease payment : Fair value komputer PV – Nilai Residu : PV = A x (PVF Table II, n, i) PV = 0,50 jt x 1/(1,10)5 = 0,50 jt x 0,62092 = Nilai yg akan ditutup dg LP
Rp 10.000.00 (-) 310.460 Rp 9.689.540
1- 1/(1,10)5-1 PVn = R x —————— + 1 0,10 Rp 9.689.550 = R x 4,16986 —» R = Rp 9.689.550 / 4,16986 = Rp 2.323.709
DATE
01/01/06 01/01/06 01/01/07 01/01/08 01/01/09 01/01/10 01/01/11
PT. RAHYUTAMI SCHEDULE OF LEASE AMORTIZATION (GUARANTEED OR UNGUARANTED RESIDUL VALUE) ANNUAL INTEREST LEASE LEASE LEASE REVENUE RECEIVABLE RECEIVABLE PAYMENT RECOVERY (1) (2) (3) (4) 10% x (4) (1) – (2) (4) – (3) Rp 10.000.000 Rp 2.323.709 Rp 2.323.709 7.676.291 2.323.709 Rp 767.629 1.556.080 6.120.211 2.323.709 612.021 1.711.688 4.408.523 2.323.709 440.852 1.882.857 2.525.666 2.323.709 252.567 2.071.142 454.524 500.000 *45.476 454.524 0
*Pembulatan ± Rp 24
Lease receivable Sales price (a) Cost of goods sold (b) Gross profit = (a) – (b)
SALES – TYPE LEASE GUARANTEED UNGUARANTED RESIDUL RESIDUL VALUE VALUE = (2.323.709 x 4,16986) + (500.000 = (2.323.709 x 4,16986) + (500.000 x 0,62092) = Rp 10.000.000 x 0,62092) = Rp 10.000.000 Rp 10.000.000 Rp 10.000.000 – (500.000 x 0,62092) = Rp 9.689.540 Rp 8.500.000 Rp 8.500.000 – (500.000 x 0,62092) = Rp 8.189.540 Rp 1.500.000 Rp 1.500.000
JURNAL PENCATATANNYA : GUARANTEED RESIDUL VALUE 2006 Jan 01
Cost of Goods Sold Lease Receivable Sales Revenue
8.500.000 10.000.000 -
10.000.000
UNGUARANTED RESIDUL VALUE 8.189.540 10.000.000 -
9.689.540
Inventory Cash Lease Receivable Executory Expense Payable Des 31 2007 Jan 01
Des 31
Interest Receivable Interest Revenue Cash Interest Receivable Lease Receivable Executory Expense Payable Interest Receivable Interest Revenue Dst
2011 Jan 01
dst
-
8.500.000
-
8.500.000
2.523.709 -
2.323.709 200.000
2.523.709 -
2.323.709 200.000
767.629 -
767.629
767.629 -
767.629
2.523.709 -
767.629 1.556.080 200.000
2.523.709 -
767.629 1.556.080 200.000
612.021 -
612.021
612.021 -
612.021
300.000 200.000 -
45.476 454.524
300.000 200.000 -
45.476 454.524
dst
Akhir Masa Lease : Misal : FMV Nilai Residu Rp 300.000 (< Taksiran) Inventory Cash Loss on Finance lease Interest Revenue Lease Receivable
LEASE DENGAN BARGAIN PURCHASE OPTION (BPO) Pd tg. 1/6/2006 PT. ANITA PUJI membeli 5 unit komputer dg total cost Rp 35.000.000, yg dileasekan kpd Tn. ERWIN dg perjanjian : Masa lease 5 th, tak dpt dibatalkan Minimum lease payment Rp 7.723.430 plus executory cost Rp 330.000 di bayar di muka mulai tg. 1/6/2006 Ditetapkan bargain purchase option sebesar Rp 4.500.000 yg dpt digunakan pd akhir masa lease Tingkat bunga disepakati 10% Komputer ditaksir mempunyai masa manfaat 6 th, tanpa nilai residu, disusutkan dg metode Straight-Line Maka :
Dr Sisi PT. ANITA PUJI (LESSOR) : Penentuan minimum lease payment : FMV Komputer = PV – Bargain Purchase Option: PV = A x (PVF Table II, n, i) PV = 4,5 juta x 1/(1,10)5 = 4,5 juta x 0.6209 =
Rp 35.000.000 (-) 2.794.050
Nilai yg akan ditutup dg LP
Rp 32.205.950
1- 1/(1,10)5-1 PVn = R x —————— + 1 0,10 Rp 32.205.950 = R x 4.1699 —» R = Rp 32.205.950 : 4.1699 = Rp 7.723.430
PT. ANITA PUJI DATE
01/06/06 01/06/06 01/06/07 01/06/08 01/06/09 01/06/10 01/06/11
SCHEDULE OF LEASE AMORTIZATION ANNUAL INTEREST LEASE LEASE REVENUE RECEIVABLE PAYMENT RECOVERY (1) (2) = 10% x (4) (3) = (1) – (2) Rp 7.723.430 Rp 7.723.430 7.723.430 Rp 2.727.657 4.995.773 7.723.430 2.228.080 5.495.350 7.723.430 1.678.545 6.044.885 7.723.430 1.074.056 6.649.374 4.500.000 408.812 4.091.188
LEASE RECEIVABLE (4) = (4) – (3) Rp 35.000.000 27.276.570 22.280.797 16.785.447 10.740.562 4.091.188 0
Ayat Jurnalnya : SAMA DG LEASE AKTIVA DG NILAI RESIDU
Dr Sisi Tn. ERWIN (LESSEE) : Penentuan nilai yg dikapitalisir sbg aktiva :
PV Minimum Lease Payment = R x (PVAF Table V 5,10%) 1- 1/(1,10) 5-1 PVn = R x —————— + 1 0,10 = Rp 7.723.430 x 4.1699 = Rp 32.205.931
PV BPO = A x (PVF Table II 5,10%) PV = Rp 4.500.000 x 1/(1,10)5 = Rp 4.500.000,- x 0.6209 = Nilai Yg Dikapitalisir
DATE
01/06/06 01/06/06 01/06/07 01/06/08 01/06/09 01/06/10
2.794.050 Rp 35.000.000
SCHEDULE OF LEASE AMORTIZATION ANNUAL INTEREST REDUCTION LEASE EXPENSE OF LEASE PAYMENT LIABILITY (1) (2) = 10% x (4) (3) = (1) – (2) Rp 7.723.430 - Rp 7.723.430 7.723.430 Rp 2.727.657 4.995.773 7.723.430 2.228.080 5.495.350 7.723.430 1.678.545 6.044.885 7.723.430 1.074.056 6.649.374
LEASE LIABILITY (4) = (4) – (3) Rp 35.000.000 27.276.570 22.280.797 16.785.447 10.740.562 4.091.188
01/06/11
4.500.000
408.812*
4.091.188
0
Ayat Jurnalnya : 2006 Jun 01
35.000.000 -
35.000.000
Executory Expense Lease Liability Cash (Mencatat pembayaran LP I)
330.000 7.723.430 -
8.053.430
Interest Expense Interest Payable (Mencatat accrued interest expense tg.1/6 - 31/12/06 = 7/12 x 2.727.657 = 1.591.133)
1.591.133 -
1.591.133
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat tg 1/6 - 31/12/04 = 7/12 X 5.833.333* = 3.402.777) *Depreciation /tahun = 35 jt/6 th = 5.833.333
3.402.777 -
3.402.777
Interest Payable Interest Expense (Mencatat reversing entry)
1.591.133 -
1.591.133
Jun 01
Executory Expense Interest Expense Lease Liability Cash (Mencatat pembayaran LP II)
330.000 2.727.657 4.995.773 -
8.053.430
Des 31
Interest Expense Interest Payable (Mencatat accrued interest expense tg.1/6 - 31/12/07 = 7/12 x 2.228.080 = 1.299.713)
1.299.713 -
1.299.713
Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tg 1/1 – 31/12/05) Dst Dst Dst
5.833.333 -
5.833.333
2.430.555 -
2.430.555
408.812
-
Des 31
2007 Jan 01
2011 Jun 01
Leased Equipment under Finance Leases Lease Liability (Mencatat peralatan yang dilease dan hutang lease)
Akhir Masa Lease : Depreciation Expense – Finance Leases Accum. Depreciation – Finance Leases (Mencatat depresiasi tg. 1/1 – 1/6/11 = 5/12 x 5.833.333 = 2.430.555) Misal : Bargain Purchase Option Digunakan : Interest Expense
Lease Liability Cash Equipment Accumulated Depr. – Finance Leases Leased Equipment under Finance Leases Accum. Depreciation – Equipment
4.091.188 -
4.500.000
35.000.000 29.166.667 -
35.000.000 29.166.667
1.333.333 408.812 4.091.188 29.166.667 -
35.000.000
Misal : Bargain Purchase Option Tidak Digunakan : Loss on Capital Lease* Interest Expense Lease Liability Accumulated Depr. – Finance Leases Leased Equipment under Finance Leases
*Perhitungan : Book value = Cost equipment 35.000.000 − Accum. depr 29.166.667 = Bargain purchase option Loss on Capital Lease
Rp 5.833.333 4.500.000 Rp 1.333.333
