Professional Documents
Culture Documents
[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
-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
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
P
Double Declining Balance
$900 (DDB)
DDB depreciation/year = 2/N (Cost –
360
Book Value
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
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:
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
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