ACCOUNTING FOR LEASE

ACCOUNTING FOR 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 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 StraightLine. 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 : 1 1/(1 + i) n1 PV n = R X (PVAF Table V, n, i) = R x + 1 i 1 1/(1,10) 41 0,10 = Rp 1.433.980, x 3,4868 = Rp 5.000.000

DATE 01/01/07 01/01/07 01/01/08 01/01/09 01/01/10 * Pembulatan ± Rp 101 PT. OASE SCHEDULE OF AMORTIZATION ANNUAL INTEREST REDUCTION EXPENSE OF Rp 1.433.980 1.433.980 1.433.980 1.433.980 Ayat Jurnal Pencatatannya : (1) (2) (3) (4) 10% x (4) (1) (2) (4) (3) Rp 1.433.980 Rp 356.602 1.077.378 248.864 1.185.116 *130.353 1.303.526 Rp 5.000.000 3.566.020 2.488.642 1.303.526 0 2007 Jan 01 Leased Equipment under Finance Leases 5.000.000 Lease Liability 5.000.000 (Mencatat peralatan yang dilease dan hutang lease) Executory Expense 100.000 Lease Liability 1.433.980 Cash 1.533.980 (Mencatat pembayaran lease payment I) Des 31 Interest Expense 356.602 Interest Payable 356.602 (Mencatat accrued interest expense tg 1/1 31/12/07) Depreciation Expense Finance Leases 1.250.000 Accum. Depreciation Finance Leases 1.250.000 (Mencatat depresiasi tahun I = 5.000.000 / 4 thn = 1.250.000) 2008 Jan 01 Executory Expense 100.000 Interest Payable 356.602 Lease Liability 1.077.378 Cash 1.533.980 (Mencatat pembayaran lease payment II) Des 31 Interest Expense 248.864 Interest Payable 248.864 (Mencatat accrued interest expense tg 1/1 31/12/08) 2011 Depreciation Expense Finance Leases 1.250.000 Accum. Depreciation Finance Leases 1.250.000 (Mencatat depresiasi tahun II) Dst Dst Dst

Jan 01 Akhir Masa Lease : Misal : Komputer Dikembalikan Accum. Depreciation Finance Leases 5.000.000 Leased Equipment under Finance Leases 5.000.000 Misal : Komputer Dibeli Rp 1 jt Equipment 6.000.000 Accum. Depreciation Finance Leases 5.000.000 Leased Equipment under Finance Leases 5.000.000 Accum. Depreciation Equipment 5.000.000 Cash 1.000.000 Dari Sisi PT. SERUNAI (LESSOR) : Penentuan Nilai Lease Payment (LP) : FMV Komputer Rp 5.000.000 PV Nilai Residu 0 Nilai yg akan ditutup dg Lease Payment Rp 5.000.000 1 1/(1 + i) n1 PV n = R X (PVAF Table V, n, i) = R x + 1 i 1 1/(1,10) 41 0,10 Rp 5.000.000, = R x 3.4868»»» R = Rp 5.000.000,/ 3.4868 = Rp 1.433.980 DATE 01/01/07 01/01/07 01/01/08 01/01/09 01/01/10 PT. SERUNAI SCHEDULE OF AMORTIZATION ANNUAL INTEREST REVENUE RECEIVABLE RECOVERY Rp 1.433.980 1.433.980 1.433.980 1.433.980 * Pembulatan ± Rp 101, Ayat Jurnal Pencatatannya : RECEIVABLE (1) (2) (3) (4) 10% x (4) (1) (2) (4) (3) Rp 1.433.980 Rp 356.602 1.077.378 248.864 1.185.116 *130.353 1.303.526 Rp 5.000.000 3.566.020 2.488.642 1.303.526 0 2007 Jan 01 Lease Receivable 5.000.000 Equipment 5.000.000

(Mencatat piutang lease) Cash 1.533.980 Lease Receivable 1.433.980 Executory Expense Payable 100.000 (Mencatat penerimaan LP I) Des 31 Interest Receivable 356.602 Interest Revenue Leases 356.602 (Mencatat accrued interest revenue tg 1/1 31/12/07) 2008 Jan 01 Cash 1.533.980 Interest Receivable 356.602 Lease Receivable 1.077.378 Executory Expense Payable 100.000 (Mencatat penerimaan LP II) Des 31 Interest Receivable 248.864 Interest Revenue Leases 248.864 2011 (Mencatat accrued interest revenue tg 1/1 31/12/08) Dst Dst Dst Jan 01 Akhir Masa Lease : Misalnya komputer terjual Rp 1 juta Cash 1.000.000 Gain on Sale of Leased Equipment 1.000.000 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 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 StraightLine 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) 51 0,12 = Rp, x 4.0373 = Rp 54.326.000 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 = 5.674.000 Nilai Yg Dikapitalisir 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) 1 1/(1,12) 51 0,12 = Rp x 4.0373 = Rp 54.326.000 DATE 01/10/06 01/10/06 01/10/07 01/10/08 01/10/09 01/10/10 01/10/11 Nn. NIMMIE SCHEDULE OF AMORTIZATION (GUARRANTEED RESIDUAL VALUE) ANNUAL Rp 10.000.000 INTEREST EXPENSE REDUCTION OF (1) (2) =12% x (4) (3) = (1) (2) (4) = (4) (3) Rp 60.000.000 Rp 46.544.000 Rp 5.585.280 7.870.720 38.673.280 4.640.794 8.815.206 29.858.074 3.582.969 9.873.031 19.985.043 2.398.205 11.057.795 8.927.248 1.072.752 8.927.248 0 DATE Nn. NIMMIE SCHEDULE OF AMORTIZATION (UNGUARRANTEED RESIDUAL VALUE) ANNUAL INTEREST EXPENSE REDUCTION OF (1) (2) = 12% x (4) (3) = (1) (2) (4) = (4) (3)

01/10/06 01/10/06 01/10/07 01/10/08 01/10/09 01/10/10 Rp Rp 4.904.400 3.878.208 2.728.873 1.442.519 Rp 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 UNGUARANTED RESIDUL VALUE 2006 Okt 01 Leased Authomobile under Finance Leases 60.000.000 54.326.000 Lease Liability 60.000.000 54.326.000 (Mencatat peralatan dilease & hutang lease) Executory Expense 1.500.000 1.500.000 Lease Liability Cash 14.956.000 14.956.000 (Mencatat pembayaran LP I) Des 31 Interest Expense *1.396.320 **1.226.100 Interest Payable 1.396.320 1.226.100 (Mencatat accrued interest expense tg. 1/10 31/12/06) * 3/12 x 5.585.280 = 1.396.320 ** 3/12 x 4.904.400 = 1.226.100 Depreciation Expense Finance Leases *2.500.000 **2.716.300 Accum. Depreciation Finance Leases 2.500.000 2.716.300 (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 Interest Payable 1.396.320 1.226.100 Interest Expense 1.396.320 1.226.100 (Mencatat reversing entry accrued int. exp.) Ok 01 Executory Expense 1.500.000 1.500.000 Interest Expense 5.585.280 4.904.400 Lease Liability 7.870.720 8.551.600 Cash 14.956.000 14.956.000 (Mencatat pembayaran LP II) Des 31 Interest Expense *1.160.198 **969.552 Interest Payable 1.160.198 969.552 (Mencatat accrued interest expense tg. 1/10 31/12/07) * 3/12 x 4.640.794 = 1.160.198 ** 3/12 x 3.878.208 =969.552 Depreciation Expense Finance Leases 10.000.000 10.865.200 Accum. Depreciation Finance Leases 10.000.000 10.865.200

(Mencatat depresiasi tg 1/1 31/12/07) Dst Dst Dst»» 01 OKTOBER 2011 : AKHIR MASA Ayat Jurnal Bila Menjamin Nilai Sisa (Guarranteed Residual Value) Okt 01 Depreciation Expense Finance Leases 7.500.000 Accum. Depreciation Finance Leases 7.500.000 (Mencatat depresiasi tg 1/1 1/10/11 = 9/12 x 10 juta = 7.500.000) Misal : Fair Value (FV) Nilai Residu Rp 10 juta (= Taksiran) Interest Expense 1.072.752 Lease Liability 8.927.248 Accum. Depreciation Finance Leases 50.000.000 Leased Authomobile under Finance Leases 60.000.000 Misal : FMV Nilai Residu Rp 8 juta (< Taksiran)» Lessee membayar Rp 2 juta Loss on Finance Leases 2.000.000 Interest Expense 1.072.752 Obligation Under Capital Lease 8.927.248 Accumulated Depr. Leased Authomobile 50.000.000 Leased Authomobile under Finance Leases 60.000.000 Cash 2.000.000 Bila Tak Menjamin Nilai Sisa (Unguarranteed Residual Value) : Okt 01 Depreciation Expense Finance Leases 8.148.900 Accum. Depreciation Finance Leases 8.148.900 (Mencatat depresiasi tg 1/1 1/10/11 = 9/12 x 10.865.200 = 7.500.000) Misal : Mobil Dikembalikan Accum. Depreciation Finance Leases 54.326.000 Leased Authomobile under Finance Leases 54.326.000 Misal : Komputer Dibeli Rp 1 jt Equipment 63.326.000 Accum. Depreciation Finance Leases 54.326.000 Leased Authomobile under Finance Leases 54.326.000 Accum. Depreciation Authomobile 54.326.000 Cash 9.000.000

Dr Sisi PT. LOUBENA (LESSOR) : Penentuan minimum lease payment : FMV Mobil Rp 60.000.00 PV Nilai Residu : PV = A x (PVF Table II, n, i) PV = 10 jt x 1/(1,12) 5 = 10 jt x 0.5674 = () 5.674.000 Nilai yg akan ditutup dg LP Rp 54.326.000 1 1/(1,12) 51 0,12 Rp 54.326.000, = R x 4.0373» R = Rp 54.326.000/ 4.0373 = Rp DATE 01/10/06 01/10/06 01/10/07 01/10/08 01/10/09 01/10/10 01/10/11 PT. LOUBENA SCHEDULE OF AMORTIZATION ANNUAL INTEREST REVENUE RECEIVABLE RECOVERY Rp 10.000.000 *Pembulatan ± Rp 1.482, Ayat Jurnal Pencatatannya : RECEIVABLE (1) (2) (3) (4) 12% x (4) (1) (2) (4) (3) Rp Rp 5.585.280 7.870.720 4.640.794 8.815.206 3.582.969 9.873.031 2.398.205 11.057.795 *1.072.752 8.927.248 Rp 60.000.000 46.544.000 38.673.280 29.858.074 19.985.043 8.927.248 0 2006 Okt 01 Lease Receivable 60.000.000 Authomobile 60.000.000 (Mencatat piutang lease) Cash 14.956.000 Lease Receivable Executory Expense Payable 1.500.000 (Mencatat penerimaan LP I) Des 31 Interest Receivable 1.396.320 Interest Revenue 1.396.320 (Mencatat accrued interest revenue tg. 1/10 31/12/06 = 3/12 x 5.585.280 = 1.396.320) 2007 Jan 01 Interest Revenue 1.396.320 Interest Receivable 1.396.320 (Reversing entry unt accrued interest revenue) Okt 01 Cash 14.956.000

Interest Revenue 5.585.280 Lease Receivable 7.870.720 Executory Expense Payable 1.500.000 (Mencatat penerimaan LP II) Des 31 Interest Revenue 1.160.198 Interest Receivable 1.160.198 (Mencatat accrued interest revenue tg. 1/10 31/12/07 = 3/12 x x 4.640.794 = 1.160.198) 2011 Dst Dst Dst Okt 01 Akhir Masa Lease : Misal : FMV Nilai Residu Rp 10 jt (= Taksiran) Cash 10.000.000 Interest Revenue 1.072.752 Lease Receivable 8.927.248 Misal : FMV Nilai Residu Rp 8 jt (< Taksiran) & Nilai Sisa Tak Dijamin Lessee Loss on Finance Leases 2.000.000 Cash 8.000.000 Interest Revenue 1.072.752 Lease Receivable 8.927.248 Misal : FMV Nilai Residu Rp 8 jt (< Taksiran) & Nilai Sisa Dijamin Lessee» Lessee membayar Rp 2 juta Cash 10.000.000 Interest Revenue 1.072.752 Lease Receivable 8.927.248 SALES TYPE S (LESSOR) Perbedaan directfinancing lease dg salestype lease adalah laba (rugi) kotor pabrik/dealer. Pada directfinancing lease, lessee hanya mendapatkan pendapatan bunga saja, sedang pada salestype lease maka lessee mendapatkan laba (rugi) kotor pabrik/dealer dan pendapatan bunga. Pada salestype 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 salestype 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 Rp 10.000.00 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 = () 310.460 Nilai yg akan ditutup dg LP Rp 9.689.540 1 1/(1,10) 51 0,10 Rp 9.689.550 = R x 4,16986» R = Rp 9.689.550 / 4,16986 = Rp 2.323.709 DATE PT. RAHYUTAMI SCHEDULE OF AMORTIZATION (GUARANTEED OR UNGUARANTED RESIDUL VALUE) ANNUAL INTEREST REVENUE RECEIVABLE RECOVERY RECEIVABLE (1) (2) (3) (4) 10% x (4) (1) (2) (4) (3) 01/01/06 Rp 10.000.000 01/01/06 Rp 2.323.709 Rp 2.323.709 7.676.291 01/01/07 2.323.709 Rp 767.629 1.556.080 6.120.211 01/01/08 2.323.709 612.021 1.711.688 4.408.523 01/01/09 2.323.709 440.852 1.882.857 2.525.666 01/01/10 2.323.709 252.567 2.071.142 454.524 01/01/11 500.000 *45.476 454.524 0 *Pembulatan ± Rp 24 SALES TYPE GUARANTEED RESIDUL VALUE UNGUARANTED RESIDUL VALUE Lease receivable = (2.323.709 x 4,16986) + (500.000 x 0,62092) = Rp 10.000.000 = (2.323.709 x 4,16986) + (500.000 x 0,62092) = Rp 10.000.000 Sales price (a) Rp 10.000.000 Rp 10.000.000 (500.000 x 0,62092) = Rp 9.689.540 Cost of goods sold (b) Rp 8.500.000 Rp 8.500.000 (500.000 x 0,62092) = Rp 8.189.540 Gross profit = (a) (b) Rp 1.500.000 Rp 1.500.000 JURNAL PENCATATANNYA : GUARANTEED RESIDUL VALUE UNGUARANTED RESIDUL VALUE 2006 Jan 01 Cost of Goods Sold 8.500.000 8.189.540 Lease Receivable 10.000.000 10.000.000 Sales Revenue 10.000.000 9.689.540

Inventory 8.500.000 8.500.000 Cash 2.523.709 2.523.709 Lease Receivable 2.323.709 2.323.709 Executory Expense Payable 200.000 200.000 Des 31 Interest Receivable 767.629 767.629 Interest Revenue 767.629 767.629 2007 Jan 01 Cash 2.523.709 2.523.709 Interest Receivable 767.629 767.629 Lease Receivable 1.556.080 1.556.080 Executory Expense Payable 200.000 200.000 Des 31 Interest Receivable 612.021 612.021 Interest Revenue 612.021 612.021 Dst dst dst 2011 Jan 01 Akhir Masa Lease : Misal : FMV Nilai Residu Rp 300.000 (< Taksiran) Inventory 300.000 300.000 Cash 200.000 Loss on Finance lease 200.000 Interest Revenue 45.476 45.476 Lease Receivable 454.524 454.524 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 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 StraightLine Maka : Dr Sisi PT. ANITA PUJI (LESSOR) : Penentuan minimum lease payment : FMV Komputer = Rp 35.000.000 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 = () 2.794.050

Nilai yg akan ditutup dg LP Rp 32.205.950 1 1/(1,10) 51 0,10 Rp 32.205.950 = R x 4.1699» R = Rp 32.205.950 : 4.1699 = Rp DATE 01/06/06 01/06/06 01/06/07 01/06/08 01/06/09 01/06/10 01/06/11 PT. ANITA PUJI SCHEDULE OF AMORTIZATION ANNUAL INTEREST REVENUE RECEIVABLE RECOVERY Rp 4.500.000 RECEIVABLE (1) (2) = 10% x (4) (3) = (1) (2) (4) = (4) (3) Rp 35.000.000 Rp 27.276.570 Rp 2.727.657 4.995.773 22.280.797 2.228.080 5.495.350 16.785.447 1.678.545 6.044.885 10.740.562 1.074.056 6.649.374 4.091.188 408.812 4.091.188 0 Ayat Jurnalnya : SAMA DG 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) 51 0,10 = Rp 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 = 2.794.050 Nilai Yg Dikapitalisir Rp 35.000.000 DATE 01/06/06 01/06/06 01/06/07 01/06/08 01/06/09 01/06/10 SCHEDULE OF AMORTIZATION ANNUAL INTEREST REDUCTION EXPENSE OF Rp (1) (2) = 10% x (4) (3) = (1) (2) (4) = (4) (3) Rp 35.000.000 Rp 27.276.570 Rp 2.727.657 4.995.773 22.280.797 2.228.080 5.495.350 16.785.447 1.678.545 6.044.885 10.740.562 1.074.056 6.649.374 4.091.188

01/06/11 4.500.000 408.812* 4.091.188 0 Ayat Jurnalnya : 2006 Jun 01 Leased Equipment under Finance Leases 35.000.000 Lease Liability 35.000.000 (Mencatat peralatan yang dilease dan hutang lease) Executory Expense 330.000 Lease Liability Cash 8.053.430 (Mencatat pembayaran LP I) Des 31 Interest Expense 1.591.133 Interest Payable 1.591.133 (Mencatat accrued interest expense tg.1/6 31/12/06 = 7/12 x 2.727.657 = 1.591.133) Depreciation Expense Finance Leases 3.402.777 Accum. Depreciation Finance Leases 3.402.777 (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 2007 Jan 01 Interest Payable 1.591.133 Interest Expense 1.591.133 (Mencatat reversing entry) Jun 01 Executory Expense 330.000 Interest Expense 2.727.657 Lease Liability 4.995.773 Cash 8.053.430 (Mencatat pembayaran LP II) Des 31 Interest Expense 1.299.713 Interest Payable 1.299.713 (Mencatat accrued interest expense tg.1/6 31/12/07 = 7/12 x 2.228.080 = 1.299.713) Depreciation Expense Finance Leases 5.833.333 Accum. Depreciation Finance Leases 5.833.333 (Mencatat depresiasi tg 1/1 31/12/05) Dst Dst Dst 2011 Jun 01 Akhir Masa Lease : Depreciation Expense Finance Leases 2.430.555 Accum. Depreciation Finance Leases 2.430.555 (Mencatat depresiasi tg. 1/1 1/6/11 = 5/12 x 5.833.333 = 2.430.555) Misal : Bargain Purchase Option Digunakan : Interest Expense 408.812

Lease Liability 4.091.188 Cash 4.500.000 Equipment 35.000.000 Accumulated Depr. Finance Leases 29.166.667 Leased Equipment under Finance Leases 35.000.000 Accum. Depreciation Equipment 29.166.667 Misal : Bargain Purchase Option Tidak Digunakan : Loss on Capital Lease* 1.333.333 Interest Expense 408.812 Lease Liability 4.091.188 Accumulated Depr. Finance Leases 29.166.667 Leased Equipment under Finance Leases 35.000.000 *Perhitungan : Book value = Cost equipment 35.000.000 Accum. depr 29.166.667 = Rp 5.833.333 Bargain purchase option 4.500.000 Loss on Capital Lease Rp 1.333.333