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  • Metode Straight Line 1/5 20%

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    Rifki Andriyan
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    The document summarizes the depreciation calculations for a $120,000 capital asset with a 5-year useful life and $20,000 salvage value using three depreciation methods: straight-line, double declining balance, and sum-of-the-years digits. For straight-line, depreciation is $20,000 per year. For double declining balance, the rate is 40% per year, decreasing the book value. For sum-of-the-years digits, a factor of 15 is used to calculate declining percentages of 33.33%, 26.67%, 20%, 13.33%, and 6.67% each year.

    Original Description:

    Yayyyaayyaaysyzzy uxucyvub

    Original Title

    EKOMIG 12 okt

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    The document summarizes the depreciation calculations for a $120,000 capital asset with a 5-year useful life and $20,000 salvage value using three depreciation methods: straight-line, double declining balance, and sum-of-the-years digits. For straight-line, depreciation is $20,000 per year. For double declining balance, the rate is 40% per year, decreasing the book value. For sum-of-the-years digits, a factor of 15 is used to calculate declining percentages of 33.33%, 26.67%, 20%, 13.33%, and 6.67% each year.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    8 views2 pages

    Metode Straight Line 1/5 20%

    Uploaded by

    Rifki Andriyan
    The document summarizes the depreciation calculations for a $120,000 capital asset with a 5-year useful life and $20,000 salvage value using three depreciation methods: straight-line, double declining balance, and sum-of-the-years digits. For straight-line, depreciation is $20,000 per year. For double declining balance, the rate is 40% per year, decreasing the book value. For sum-of-the-years digits, a factor of 15 is used to calculate declining percentages of 33.33%, 26.67%, 20%, 13.33%, and 6.67% each year.

    Copyright:

    © All Rights Reserved
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    of 2

    RIFKI ANDRIYAN

    071.014.140

    TUGAS EKONOMI MIGAS #2

    Investasi = $480.000

    Barang capital = ¼ x $480.000 = $ 120.000

    Salvage value = $20.000

    Umur barang capital = 5 years

    1. metode straight line


    $120.000−$20.000
    annual depreciation = 5
    = $ 20.000/tahun

    $20.000
    Laju depresiasi = = 1/5 = 20%
    $100.000

    Year cost Accum. Book value at Depreciation Book value at


    Depreciation beginning of expense of end of year
    at beginning year year
    of year
    1 $120.000 - $120.000 $20.000 $100.000
    2 $120.000 $20.000 $100.000 $20.000 $80.000
    3 $120.000 $20.000 $80.000 $20.000 $60.000
    4 $120.000 $20.000 $60.000 $20.000 $40.000
    5 $120.000 $20.000 $40.000 $20.000 $20.000

    2. Metode double decline balance


    straight line rate = 1/5 = 20
    double the straight lien rate =20 x 2 = 40

    Year Book value at Rate Annual Accum. Book value


    beginning of Depreciation Depreciation year end
    year year end

    1 $120.000 40% $48.000 $48.000 $72.000


    2 $72.000 40% $28.800 $76.000 $43.200
    3 $43.200 40% $17.280 $93.280 $25.920
    4 $25.920 40% $5.920 $99.200 $20.000

    Di modifikasi pada tahun ke-4, di karenakan nilai di book value year end lebih kecil di banding
    salvage value.
    3. Metode sum of the years digit
    {𝑛 (𝑛+1)} {5 (5+1)}
    Syd factor = = = 15
    2 2

    Year Book SYD Depreciation Annual Accum. Book value


    value at fraction Rate Depreciation Depreciation at end of
    beginning year end year
    of year

    1 $120.000 5/15 33,33% $33.330 $33.330 $86.670


    2 $86.670 4/15 26,67% $26.670 $60.000 $60.000
    3 $60.000 3/15 20,00% $20.000 $80.000 $40.000
    4 $40.000 2/15 13,33% $13.330 $93.330 $26.670
    5 $26.6700 1/15 6,67% $6.670 $100.000 $20.000

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