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EKONOMI TEKNIK

[8]
(Engineering Economy)
DEPRESIASI
• Depresiasi didefinisikan sebagai “penurunan nilai”
• Sebuah mesin akan mengalami penurunan nilai
karena performansi fungsinya tidak seperti saat
masih baru. Membutuhkan maintenance yang
meningkat, sering break down, kualitas produk yang
dihasilkan menurun. Situasi ini disebut
‘deterioration’.
• Aspek lain dari depresiasi disebabkan oleh
‘obsolescence’. Masih dapat berfungsi dengan baik,
namun sudah ‘usang’ / muncul produk yang lebih
canggih.
• Depresiasi dapat didefinisikan sebagai:
– Penurunan nilai pasar dari suatu asset
– Penurunan nilai suatu asset bagi pemilik
– Alokasi yang sistematik dari biaya suatu asset selama umur
depresiasi (depreciable life)
Perhitungan Depresiasi
Cost
P Beberapa metode
depresiasi:

Total Depreciation
-Straight Line depreciation

Charge
Money

-Sum-Of-Years Digits depreciation


-Declining Balance depreciation
-Declining Balance with
conversion to Straight Line
Salvage S depreciation
value

-Unit-of-Production depreciation
1 2 3 4 5
-Accelerated Cost Recovery
Useful life years System depreciation
Book Value = Cost – Depreciation charges made
Straight Line Depreciation
Cost of the asset, P $900
Useful life, in years, N 5
End-of-useful-life salvage value, S 70

P
Annual depreciation charge =
$900
166 (P – S) / N
Book Value

year Book value Depreciation Book value


166
before for year after
dep.charge dep.charge
166
1 Cost = $900 $166 $734
166 2 734 $166 568

166 3 568 $166 402


70 S
4 402 $166 236

0 1 2 3 4 5 5 236 $166 70 = SV

Time (Years)
Total depreciation $830
SL dep. Ch/year =(BV at beginning of year – SV) / Remaining useful life at beginning of year
Sum-Of-Years Digits Depreciation

SOYD = N/2 (N+1)


P
$900 SOYD dep. Ch / year =
277
(remaining useful life at
Book Value

beginning of year/SOYD for


total useful life)* (P - S)
221 1st year = 5/15 (900-70) = $277
2nd year = 4/15 (900-70) = 221
166
3rd year = 3/15 (900-70) = 166
111

70 55 4th year = 2/15 (900-70) = 111


S
5th year =1/15 (900-70) = 55
0 1 2 3 4 5
Time (Years) Total $830
Declining Balance Depreciation

P
Double Declining Balance
$900 (DDB)
DDB depreciation/year = 2/N (Cost –
360
Book Value

Depreciation charges to date)


DDB depreciation/year = 2/N (Book value)
1st year = 2/5 (900 - 0) = $360
216

2nd year = 2/5 (900-360) = 216


130
3rd year = 2/5 (900-576) = 130
78
70 46 4th year = 2/5 (900-706) = 78
S
5th year = 2/5 (900-784) = 46
0 1 2 3 4 5
Time (Years) Total $830
Effect of Salvage Value on
Declining Balance Depreciation

P P P

Book Value
Book Value

Book Value

S
S
S

N
N N
Time (Years) Time (Years) Time (Years)
Cost of the asset, P $900
Useful life, in years, N 5
End-of-useful-life salvage value, S $ 30
year Book value before dep.charge Depreciation for year Book value after
dep.charge

1 Cost = $900 $360 $540

2 540 $216 324


3 324 $130 194
4 194 $78 116
5 116 $46 70 > SV
Total depreciation $830
1st year = 2/5 (900 - 0) = $360
P
2nd year = 2/5 (900-360) = 216

Book Value
3rd year = 2/5 (900-576) = 130
4th year = 2/5 (900-706) = 78
S
5th year = 2/5 (900-784) = 46
N
Total $830 Time (Years)
Dua pendekatan umum yang biasa ditempuh:

BILA ASSET DIPAKAI MELEBIHI ALTERNATIF KE-2 ADALAH


USEFUL LIFE YANG DIPERKIRAKAN, MENGGABUNGKAN 2 METODE
MAKA BEBAN DEPRESIASI DECLINING DEPRESIASI, MENGUBAH DARI
BALANCE DILANJUTKAN HINGGA DECLINING BALANCE MENJADI
MENCAPAI SALVAGE VALUE. STRAIGHT LINE, PADA SUATU WAKTU
SELAMA UMUR SUATU ASSET.
BERIKUT ADALAH PERUBAHAN
DECLINING BALANCE  STRAIGHT
Year Depreciation End-of-year LINE PADA TAHUN KE-5
book value
1 360 540
Year Depreciation End-of-year
2 216 324 book value
3 130 194 1 360 540
4 78 116 2 216 324

5 46 70 3 130 194

6 28 42 4 48 116

7 12 30 5 86 30
Dep. Declining Balance dengan konversi ke dep. Straight Line
Salvage value ratio S / P

Zero salvage
value
S / P = 0.05 S / P = 0.10 S / P = 0.12
S=0

Depreciable
life of asset N Value of n ; use straight line depreciation for year n and all
(years) subsequent years

3 3
P
4 4 4
5 4 5
Book Value

6 5 5
7 5 6
8 6 6 8

9 6 7 9
S
10 7 7 9
n N 11 7 8 10
Time (Years)
12 8 9 11
13 8 9 11
14 9 10 12

15 9 10 13
16 10 11 13
17 10 11 14

18 11 12 15 18
19 11 13 16 19
20 12 13 16 19
Cost of the asset, P $900
Useful life, in years, N 5
End-of-useful-life salvage value, S $ 30
SL dep. in any year = (BV at beginning of year – SV) / Remaining useful life at beginning of year
Year Depreciation End-of-year
book value DDB with conversion to SL dep.
1 360 540
2 216 324
3 130 194
If convert SL DDB Decision
4 78 116 to SL depreciation depreciation
5 46 70 dep. in
year
Year DDB with conversion 2 (540-30)/4 216 Do not
to SL depreciation = $127.50 convert
to SL
1 360
3 (324-30)/3 130 Do not
2 216 = 98 convert
3 130 to SL
4 (194-30)/2 78 Convert
4 82
= 82 to SL for
5 82 year 4
Unit of Production Depreciation
UOP depreciation Production for year
_______________________
= ( P – S)
in any year
Total lifetime production for asset

Cost of asset, P $900 1st year = 4000/40000 *(900-70)


Salvage value, S 70
Peralatan dibeli untuk digunakan pada penambangan
pasir dan kerikil . Penambangan ini beroperasi selama
periode 5 tahun dimana akan dipakai pada rekonstruksi Year UOP depreciation
airport. Setelah jangka waktu tersebut, penambangan ini
akan ditutup, dan peralatan akan dijual. Jadwal 1 83
rekonstruksi airport untuk penggunaan 40.000 meter kubik 2 166
pasir dan kerikil adlah sbb:
Year kebutuhan pasir & kerikil (m3)
3 332

1 4000 4 166
2 8000 5 83
3 16000 $830
4 8000
5 4000
tentukan UOP dep. Peralatan tersebut
Accelerated Cost Recovery System (ACRS)
Depreciation
Harga sebuah microcomputer $ 8000. tentukan depresiasi ACRS

year ACRS percentage cost ACRS


depreciation
1 20.00% x $8000 $1600.00
2 32.00 x $8000 2560.00
3 19.20 x $8000 1536.00
4 11.52 x $8000 921.60
5 11.52 x $8000 921.60
6 5.76 x $8000 460.80
$8000.00

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