DEPLESI & DEPRESIASI
METODE ALOKASI
Activity Method
The activity method assumes that depreciation is a function of use or productivity, instead of the passage of time. A company considers the life of the asset in terms of either the output it provid koes (units it produces), or an input measure such as the number of hours it works. Conceptually, the proper cost association relies on output instead of hours used, but often the output is not easily measurable. In such cases, an input measure such as machine hours is a more appropriate method of measuring the dollar amount of depreciation charges for a given accounting period.
Formula :
(Cost less salvage) x Hours this year : Total estimated hours = Depreciation charge
Straight-Line Method
The straight-line method considers depreciation a function of time rather than a function of usage. Companies widely use this method because of its simplicity. The straight-line procedure is often the most conceptually appropriate, too.
Formula :
Cost less salvage : Estimated service life = Depreciation charge
Declining-Balance Method
Declining-Balance Method. The declining-balance method utilizes a depreciation rate (expressed as a percentage)
Companies apply the constant rate to the declining book value each year.
Formula :
100 % : Estimated Service Life = Depreciation charge
TAKSIRAN UMUR EKONOMIS
Estimated economic life is an estimated number of time periods that are expected to receive economic benefits
TAKSIRAN NILAI RESIDU
Estimated residual value is the amount of rupiah expected to be realized when the fixed assets are terminated. The difference between costs and estimated residual values is costs that will be depreciated.
KONSEP DASAR DEPLESI
Acquisition Cost
Acquisition cost is the price ExxonMobil pays to obtain the property right to search and find an undiscovered natural resource
Exploration Cost
When exploration costs are substantial, some companies capitalize them into the depletion base. In the oil and gas industry, where the costs of finding the resource are significant and the risks of finding the resource are very uncertain, most large companies expense these costs.
Development Costs
Companies divide development costs into two parts: (1) tangible equipment costs and (2) intangible development costs
Restoration Costs
Companies sometimes incur substantial costs to restore property to its natural state after extraction has occurred. These are restoration costs. Companies consider restoration costs part of the depletion base.
References : Keiso Edition 14th
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