Akuntansi keuangan aktiva tetap

AKTIVA TETAP AKTIVA TETAP

(Fixed Assets)(Fixed Assets)Adi Rizfal Efriadi, SE., M.Si.,Adi Rizfal Efriadi, SE., M.Si.,

Dosen Tetap STIE Ahmad Dahlan JakartaDosen Tetap STIE Ahmad Dahlan Jakarta

PowerPoint Presentation by Douglas CloudProfessor Emeritus of AccountingPepperdine University

© Copyright 2004 South-Western, a division of Thomson Learning. All rights reserved.

Task Force Image Gallery clip art included in this electronic presentation is used with the permission of NVTech Inc.

Karakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva TetapKarakteristik Aktiva Tetap

Fixed assets merupakan aktiva jangka panjang atau relatif

permanen

Fixed assets merupakan aktiva jangka panjang atau relatif

permanen

Merupakan aktiva berwujud karena terlihat secara fisik.

Merupakan aktiva berwujud karena terlihat secara fisik.

Dimiliki dan digunakan perusahaan, tidak unt dijual sbg bagian dari operasional perush

Dimiliki dan digunakan perusahaan, tidak unt dijual sbg bagian dari operasional perush

Mengklasifikasikan Mengklasifikasikan Harga Perolehan (Costs)Harga Perolehan (Costs)Mengklasifikasikan Mengklasifikasikan Harga Perolehan (Costs)Harga Perolehan (Costs)

Is the purchased item long-lived?

Yes

Is the asset used in a productive

purpose?

No

Expense

Yes

Fixed Assets

No

Investment

TanahTanahTanahTanah

• Harga beliHarga beli

• Pajak PenjualanPajak Penjualan

• PerijinanPerijinan

• Komisi MakelarKomisi Makelar

• Bea Balik NamaBea Balik Nama

• Biaya SurveyBiaya Survey

• Harga beliHarga beli

• Pajak PenjualanPajak Penjualan

• PerijinanPerijinan

• Komisi MakelarKomisi Makelar

• Bea Balik NamaBea Balik Nama

• Biaya SurveyBiaya Survey

TanahTanahTanahTanah• Purchase pricePurchase price

• Sales taxesSales taxes

• Permits from government Permits from government agenciesagencies

• Broker’s commissionsBroker’s commissions

• Title feesTitle fees

• Surveying feesSurveying fees

• Purchase pricePurchase price

• Sales taxesSales taxes

• Permits from government Permits from government agenciesagencies

• Broker’s commissionsBroker’s commissions

• Title feesTitle fees

• Surveying feesSurveying fees

• Pajak Real estatePajak Real estate

• Pembongkaran bangunan yg Pembongkaran bangunan yg tidak digunakantidak digunakan

• Perataan tanahPerataan tanah

• Pengaspalan/paving yg Pengaspalan/paving yg membatasi tanahmembatasi tanah

• Pajak Real estatePajak Real estate

• Pembongkaran bangunan yg Pembongkaran bangunan yg tidak digunakantidak digunakan

• Perataan tanahPerataan tanah

• Pengaspalan/paving yg Pengaspalan/paving yg membatasi tanahmembatasi tanah

Jasa Arsitek Jasa Insinyur Biaya asuransi selama

konstruksi Bunga pinjaman unt

biaya konstruksi Jalan sekitar bangunan

BangunanBangunanBangunanBangunan

BangunanBangunan BangunanBangunan

Pajak Penjualan Perbaikan (Pembelian

bangunan bekas) Modifikasi penggunaan Perijinan

• Pohon & Rerumputan

• Pagar

• Area Parkir

• Penerangan halaman

• Pengaspalan area parkir

Pengembangan TanahPengembangan Tanah

Mesin dan PeralatanMesin dan Peralatan

• Pajak Penjualan

• Biaya angkut

• Pemasanagan

• Perbaikan (Pembelian peralatan bekas)

Mesin dan PeralatanMesin dan Peralatan• Asuransi

pengangkutan

• Perakitan

• Modifikasi Penggunaan

• Pengujian sebelum penggunaan

• Perijinan

Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::Tidak termasuk HPo Aktiva tetapTidak termasuk HPo Aktiva tetap::

Kerusakan akibat kekerasan Kesalahan Pemasangan Pencurian yg tidak

diasuransikan Kerusakan selama bongkar

pasang Denda perijinan

PEROLEHAN AKTIVA TETAP

1. PEMBELIAN : - TUNAI : AKTIVA TETAP Rp. XX

KAS Rp. XX

- KREDIT : AKTIVA TETAP Rp. XXKAS Rp. XXHUTANG Rp. XX

2. PEMBELIAN GABUNGAN : ALOKASI HARGA PEROLEHAN KE MASING-2 AKTIVA BERDASAR PERKIRAAN HARGA PASAR

3. SUMBANGAN : AKTIVA TETAP Rp. XXMODAL SUMBANGAN Rp. XX

Karakteristik Karakteristik DepreciationDepreciationKarakteristik Karakteristik DepreciationDepreciation

Semua fixed assets kecuali land kapasitasnya akan berkurang dalam memberikan manfaat.

Berkurangnya manfaat atau kapasitas produksi diakui sbg Depreciation Expense.

Semua fixed assets kecuali land kapasitasnya akan berkurang dalam memberikan manfaat.

Berkurangnya manfaat atau kapasitas produksi diakui sbg Depreciation Expense.

Penyusutan fisik terjadi karena kerusakan, keausan akibat penggunaan dan pengaruh cuaca.

Penyusutan fisik terjadi karena kerusakan, keausan akibat penggunaan dan pengaruh cuaca.

Penyusutan fungsional terjadi jika akt tetap tidak mampu lagi menyediakan manfaat sbgmn yg

diharapkan, mis: personal computer.

Penyusutan fungsional terjadi jika akt tetap tidak mampu lagi menyediakan manfaat sbgmn yg

diharapkan, mis: personal computer.

Faktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor DepresiasiFaktor-faktor Depresiasi

Initial Cost/HPo Residual Value/NS- = Depreciable Cost

Useful Life

1

Periodic Depreciation Expense

2 3 4 5

83%

4%8% 5%

Straight-Line

Declining- Balance

Other Units-of-Production

Source: Accounting Trends & Techniques, 56th. ed., American Institute of Certified Public Accountants, New York, 2002.

Use of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation MethodsUse of Depreciation Methods

ContohContohContohContoh

Original Cost.....………….. $24,000

Estimated Life in years….. 5 years

Estimated Life in hours….. 10,000

Estimated Residual Value... $2,000

Original Cost.....………….. $24,000

Estimated Life in years….. 5 years

Estimated Life in hours….. 10,000

Estimated Residual Value... $2,000

Straight-Line MethodStraight-Line MethodStraight-Line MethodStraight-Line Method

HPo/Cost – Estimasi Nilai Sisa

Estimasi Umur

= Annual depreciation/ depresiasi tahunan


$24,000 – $2,000

5 years

= $4,400 annual depreciation

Straight-Line RateStraight-Line RateStraight-Line RateStraight-Line Rate

$24,000 – $2,000

5 years = $4,400

$4,400 $24,000

= 18.3%


The straight-line method banyak digunakan perusahaan karena sederhana

dan memberikan alasan yang rasional dalam mentransfer cost ke beban periodik jika asset yg digunakan memberikan manfaat yg sama

The straight-line method banyak digunakan perusahaan karena sederhana

dan memberikan alasan yang rasional dalam mentransfer cost ke beban periodik jika asset yg digunakan memberikan manfaat yg sama

Accum. Depr. Book Value Depr. Book Valueat Beginning at Beginning Expense at End

Year Cost of Year of Year for Year of Year

1 $24,000 $24,000 $4,400 $19,600

2 24,000 $ 4,400 19,600 4,400 15,200

3 24,000 8,800 15,200 4,400 10,800

4 24,000 13,200 10,800 4,400 6,400

5 24,000 17,600 6,400 4,400 2,000Cost ($24,000) Cost ($24,000) –– Residual Value ($2,000) Residual Value ($2,000)

Estimated Useful Life (5 years)Estimated Useful Life (5 years)=

Annual Annual DepreciationDepreciation

Expense ($4,400Expense ($4,400))


Units-of-Production MethodUnits-of-Production MethodUnits-of-Production MethodUnits-of-Production Method

Cost – estimated residual valueEstimated life in units, hours, etc.

= Depreciation per unit, hour, etc.

$24,000 – $2,000

10,000 hours

= Depreciation per unit, hour, etc.= $2.20 per hour


The units-of-production method lebih tepat digunakan untuk

aktiva tetap yang memberikan manfaat tidak sama setiap

periode.

The units-of-production method lebih tepat digunakan untuk

aktiva tetap yang memberikan manfaat tidak sama setiap

periode.


Declining-Balance MethodDeclining-Balance MethodDeclining-Balance MethodDeclining-Balance Method

Step 1Step 1

Ignoring residual value, determine the straight-line rate

= $4,800 $24,000 – $2,000

5 years

$4,800

$24,000= 20%

There’s a shortcut. Simply divide one by the number of

years (1 ÷ 5 = .20).

There’s a shortcut. Simply divide one by the number of

years (1 ÷ 5 = .20).


Double the straight-line rate.

Step 2Step 2

.20 x 2 = .40

For the first year, the cost of the asset is multiplied by 40 percent. After the first year,

the declining book value of the asset is multiplied 40 percent.

For the first year, the cost of the asset is multiplied by 40 percent. After the first year,

the declining book value of the asset is multiplied 40 percent.


Build a table.

Step 3Step 3


Book Value Accum. Beginning Annual Deprec. Book ValueYear of Year Rate Deprec. Year-End Year-End

1 $24,000 40% $9,600


$24,000 x .40$24,000 x .40


1 $24,000 40% $9,600 $9,600 $14,400



1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760


$14,400 x .40$14,400 x .40


1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640



1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184



1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184

4 5,184 40% 2,074 20,890 3,110



1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184

4 5,184 40% 2,074 20,890 3,110

5 3,110 40% 1,244 22,134 1,866

STOP!STOP!



1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184

4 5,184 40% 2,074 20,890 3,110

5 3,110 40% 1,244 22,134 1,866


Untuk th ke 5, diperoleh nilai buku $1,866. Sedang sebelumnya diperkirakan

nilai bukunya $2,000, maka dilakukan modifikasi.

Untuk th ke 5, diperoleh nilai buku $1,866. Sedang sebelumnya diperkirakan

nilai bukunya $2,000, maka dilakukan modifikasi.


1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184

4 5,184 40% 2,074 20,890 3,110

5 3,110 --- 1,110


$3,110 – $2,000$3,110 – $2,000


1 $24,000 40% $9,600 $9,600 $14,400

2 14,400 40% 5,760 15,360 8,640

3 8,640 40% 3,456 18,816 5,184

4 5,184 40% 2,074 20,890 3,110

5 3,110 --- 1,110 22,000 2,000

Nilai buku yg

diinginkan


Comparing Straight-Line With the Comparing Straight-Line With the Declining-Balance MethodDeclining-Balance Method

Comparing Straight-Line With the Comparing Straight-Line With the Declining-Balance MethodDeclining-Balance Method

Straight-LineMethod

Dep

reci

atio

n ($

) 5,000

4,000

3,000

2,000

1,000

0

Life (years)

Declining-BalanceMethod

Life (years) 1 2 3 4 1 2 3 4

4. METODE JUMLAH ANGKA TAHUN

- JMLH BI. PENYUSUTAN SEMAKIN MENURUN

- BI. PENYUSUTAN = TARIF X DASAR PENYSTN TARIF = ANGKA TAHUN /JMLH ANGKA TH DASAR PENYUSUTAN = H.Po – NILAI SISA

- PEMBEBANAN PENYUSUTAN : APABILA DLM SATU PERIODE PEMBUKUAN TARIF BELUM DIHITUNG PENUH, MAKA KEKURANGANNYA DIBEBANKAN TAHUN BERIKUTNYA.

Revisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi DepresiasiRevisi Estimasi Depresiasi

Sebuah mesin dibeli $130,000, semula

diestimasikan manfaatnya 30 th dgn nilai sisa $10,000.

Setelah disusutkan 10 th dgn the straight-line method.

Sebuah mesin dibeli $130,000, semula

diestimasikan manfaatnya 30 th dgn nilai sisa $10,000.

Setelah disusutkan 10 th dgn the straight-line method.

Annual Depreciation

$130,000 – $10,000

30 years

$4,000 per year

Equipment

130,000

Accumulated Depreciation

4,0004,0004,0004,0004,0004,0004,0004,0004,000

4,00040,000Before revisingBefore revisingBefore revisingBefore revising

Book value = $90,000

Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates

Pada th ke 11, diestimasikan masih dapat memberikan manfaat sampai 25 th (lebih dari 20 th) dan nilai sisa

direvisi menjadi $5,000.

Book value – revised residual value

Revised estimated remaining life

Revising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation EstimatesRevising Depreciation Estimates

$90,000 – $5,000

25 years

$3,400 revised annual depreciation=

Pengeluaran untuk perbaikan/penambahan/memperpanjang umur manfaat aktiva disebut capital expenditures.

Pengeluaran untuk perbaikan/penambahan/memperpanjang umur manfaat aktiva disebut capital expenditures.

Capital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue ExpendituresCapital and Revenue Expenditures

Pengeluaran untuk pemeliharaan & perbaikan normal hanya memberikan

manfaat pada periode berjalan disebut revenue expenditures.

Pengeluaran untuk pemeliharaan & perbaikan normal hanya memberikan

manfaat pada periode berjalan disebut revenue expenditures.


EXPENDITURE

Increases operating

efficiency or adds to capacity?

Capital Expenditure

(Debit fixed asset account)

YesYes


Increases useful life

(extraordinary repairs)?

NoNo

Capital Expenditure (Debit accumulated

depreciation account)

YesYes

Revenue Expenditure

(Debit expense account for

ordinary maintenance and repairs)

NoNo

LIABILITIES

OWNER’SEQUITY

REVENUES

ASSETS

EXPENSES

CAPITAL CAPITAL EXPENDITURESEXPENDITURES

1. Harga perolehan1. Harga perolehan2. Tambahan2. Tambahan3. Perbaikan3. Perbaikan4. Extraordinary 4. Extraordinary

repairsrepairs

1. Harga perolehan1. Harga perolehan2. Tambahan2. Tambahan3. Perbaikan3. Perbaikan4. Extraordinary 4. Extraordinary

repairsrepairs

net income


LIABILITIES

OWNER’SEQUITY

REVENUES

ASSETS

EXPENSES

net income

Perbaikan dan Perbaikan dan pemeliharaan pemeliharaan

normalnormal

REVENUE REVENUE EXPENDITURESEXPENDITURES


Accounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsAccounting for Fixed Asset DisposalsKetika asset sudah tidak memberikan manfaat lagi, perlakuannya ada beberapa kemungkinan:

1. Dihapuskan/Discarded,

2. Dijual/sold, or

3. Ditukarkan dengan assets serupa.

Ayat jurnal untuk mencatat pelepasan aktiva tetap dapat bervariasi tergantung dengan berbagai jenis keadaan, tetapi ayat jurnal yang selalu diperlukan adalah:

Akun akt tetap harus dikredit sebesar harga perolehan, dan akun Akumulasi depresiasi harus didebit sebesar saldonya saat pelepasan untuk menghapus dari akun

Suatu jenis peralatan yg diperoleh $25,000 telah

disusutkan penuh. Pada 14 Pebruari, peralatan tsb

dihapuskan.

Suatu jenis peralatan yg diperoleh $25,000 telah

disusutkan penuh. Pada 14 Pebruari, peralatan tsb

dihapuskan.

Discarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed AssetsDiscarding Fixed Assets


Feb. 14 Accumulated Depr.—Equipment 25 000 00

To write off fully depreciated

equipment.

Equipment 25 000 00

Peralatan senilai $6,000 disusutkan dgn tarif garis lurus sebesar 10%. Setelah jurnal penyesuaian,

Saldo Accumulated Depreciation—Equipment sebesar $4,750. Peralatan tsb dihentikan

pemakaiannya pada 24 Maret.

Peralatan senilai $6,000 disusutkan dgn tarif garis lurus sebesar 10%. Setelah jurnal penyesuaian,

Saldo Accumulated Depreciation—Equipment sebesar $4,750. Peralatan tsb dihentikan

pemakaiannya pada 24 Maret.

Mar. 24 Depreciation Expense.—Equipment 150 00

To record current depreciation

on equipment discarded.

Accum. Depreciation—Equipment 150 00


$600 x 3/12$600 x 3/12

Mar. 24 Accumulated Depr.—Equipment 4 900 00

Loss on Disposal of Fixed Asset 1 100 00

To write off equipment

discarded.

Equipment 6 000 00


Gain or loss will be reported in the income statement as Other Income or Other Loss.

Aktiva tetap yg dijual, ada 3 kemungkinan : impas/Break event, Kerugian/Loss , Keuntungan/Gain.

1. Jika Hrg Jual = Nilai Buku, no gain or loss.

2. Jika H. Jual < N. Buku, terjadi kerugian

3. Jika H. Jual > N. Buku, terjadi keuntungan

Sale of Fixed AssetsSale of Fixed AssetsSale of Fixed AssetsSale of Fixed Assets


Peralatan senilai $10,000 didepresiasi dgn tarif grs lurus 10%. Peralatan dijual cash pada 12

Oktober. Accumulated Depreciation (last adjusted December 31) ber saldo $7,000.

Peralatan senilai $10,000 didepresiasi dgn tarif grs lurus 10%. Peralatan dijual cash pada 12

Oktober. Accumulated Depreciation (last adjusted December 31) ber saldo $7,000.

Oct. 12 Depreciation Expense—Equipment 750 00

To record current depreciation

on equipment sold.

Accumulated Depr.—Equipment 750 00

$10,000 x ¾ $10,000 x ¾ x10%x10%

$10,000 x ¾ $10,000 x ¾ x10%x10%


Assumption 1: The equipment is sold for $2,250, so there is no gain or loss.

Assumption 1: The equipment is sold for $2,250, so there is no gain or loss.

Oct. 12 Cash 2 250 00

Sold equipment.

Accumulated Depr.—Equipment 7 750 00

Equipment 10 000 00


Assumption 2: The equipment is sold for $1,000, so there is a loss of $1,250.

Assumption 2: The equipment is sold for $1,000, so there is a loss of $1,250.

Oct. 12 Cash 1 000 00

Sold equipment.


Equipment 10 000 00

Loss on Disposal of Fixed Assets 1 250 00


Assumption 2: The equipment is sold for $2,800, so there is a gain of $550.

Assumption 2: The equipment is sold for $2,800, so there is a gain of $550.

Sold equipment.

Equipment 10 000 00 Gain on Disposal of Fixed Assets 550 00


Oct. 12 Cash 2 800 00

Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets Trade-in Allowance (TIA)=

NilaiTukar tambah aktiva sejenis Boot – Saldo terutang untuk akt tetap baru

setelah dikurangi nilai tukar tambah. TIA > Book Value = Gain on Trade TIA < Book Value = Loss on Trade Gains tidak pernah dicatat/diakui Losses harus diakui/dicatat.

CASE ONE (GAIN):

Trade-in allowance, $1,100

Cash paid, $3,900 ($5,000 – $1,100)

TIA > Book Value = Gain

$1,100 – $800 = $300

Boot + Book = Cost of New Equipment

$3,900 + $800 = $4,700

Harga peralatan baru $5,000

Harga perolehan peralatan lama $4,000Akm depresiasi pada tgl pertukaran 3,200

Book value/N. Buku saat pertukaran $ 800

Exchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed AssetsExchanges of Similar Fixed Assets

Gains are not recognized for

financial reporting.

Gains are not recognized for



June 19 Accumulated Depr.—Equipment 3 200 00

Equipment (new equipment) 4 700 00

Equipment (old equipment) 4 000 00Cash 3 900 00

On June 19, equipment exchanged at a gain of $300.

CASE TWO (LOSS):

Trade-in allowance, $2,000

Cash paid, $8,000 ($10,000 – $2,000)

TIA<Book Value = Loss

$2,000 – $2,400 = $400

Harga peralatan baru $10,000

Harga perolehan peralatan yg ditukar $7,000Akm depresiasi saat pertukaran 4,600

Nilai Buku saat pertukaran $2,400


Losses are recognized for


Losses are recognized for



Sept. 7 Accumulated Depr.—Equipment 4 600 00

Equipment (new equipment) 10 000 00

Loss on Disposal of Fixed Assets 400 00

On September 7, equipment exchanged at a loss of $400.

Equipment (old equipment) 7 000 00

Cash8 000 00

Natural Resources and Natural Resources and DepletionDepletion

Natural Resources and Natural Resources and DepletionDepletion

Deplesi (Depletion) adalah proses transfer HPo/Cost sumber daya

alam ke rekening beban (expense).

Deplesi (Depletion) adalah proses transfer HPo/Cost sumber daya

alam ke rekening beban (expense).

Perhitungan

Deplesi = Unit Produksi

Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion

Perush membayar $400,000 unt

mendapatkan hak penambangan yg

diestimasikan memiliki cadangan

1,000,000 tons. Deplesi per ton $0.40

($400,000 ÷ 1,000,000 tons).

Natural Resources and DepletionNatural Resources and DepletionNatural Resources and DepletionNatural Resources and Depletion

Adjusting Entry

Akumulasi Deplesi 36 000 00

Selama setahun ditambang, 90,000 tons. Deplesi periodik = $36,000

(90,000 tons x $0.40).

Dec. 31 Beban Deplesi 36 000 00

DateDate DescriptionDescription DebitDebit CreditCredit

Intangible Assets and AmortizationIntangible Assets and Amortization

Dec. 31 Beban Amortisasi 20,000Patents 20,000

Membeli hak paten $100,000. Umur paten 11 th dan pada saat dibeli telah digunakan 6 th

Amortization merupakan berkurangnya HPo/cost akt tak berwujud yg tidak nampak sec fisik dan tidak unt dijual (patents, copyrights/hak cipta, and goodwill).

11 th – 6 th = 5 th ($100,000 / 5 th) = $20,000 per th

Alaska deposit $1,200,000 $ 800,000 $400,000 Wyoming deposit 750,000 200,000 550,000 $1,950,000 $1,000,000 950,000

Total property, plant, and equipment $1,629,000

Intangible assets:Patents $ 75,000Goodwill 50,000 Total intangible assets $ 125,000

Discovery Mining Co.Partial Balance SheetDecember 31, 2006

Accum. BookProperty, plant, and equipment: Cost Depr. Value

Land $ 30,000 $ 30,000Buildings 110,000 $ 26,000 84,000Factory equipment 650,000 192,000 458,000Office equipment 120,000 13,000 107,000

$910,000 $231,000 $ 679,000

Accum. Book Mineral deposits: Cost Depr. Value

Ratio of Fixed Assets to Long-Term LiabilitiesRatio of Fixed Assets to Long-Term Liabilities

(in millions)2002 2001

Procter & Gamble

Fixed assets (net) $13,349 $13,095Long-term debt $11,201 $9,792

Ratio of fixed assets toRatio of fixed assets tolong-term liabilitieslong-term liabilities 1.2 1.2 1.3 1.3

Use: To indicate the margin of safety to long-term creditors

Use: To indicate the margin of safety to long-term creditors

The EndThe End

Chapter 10Chapter 10

Akuntansi keuangan aktiva tetap

Technology

beginning annual deprec

aktiva tetap rp

balance method book

beginningannual deprec

fixed assetsassumption 2

line rate 24

equipment discarded

end year