4_Lease - Advance
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Transcript of 4_Lease - Advance
5/10/2018 4_Lease - Advance - slidepdf.com
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Mengingatkan:
1. Bagi Lessee: Minimum Lease Payment (MLP) mencakup:
- Pembayaran sewa (tanpa executory costs )
- Nilai Bargain Purchase Options (Jika ada)- Nilai Residu yang dijamin lessee (jika ada)
- pembayaran penalty (jika ada)
2. Untuk Operating Lease:
Lessee: - Mencatat beban sewa secara periodik selama
- Ingat Accruals / deferrals
Lessor: - Mencatat pendapatan sewa secara periodik s- mencatat beban depresiasi atas aset
- Ingat Accruals / Deferrals
- Biaya-biaya pemeliharaan aset, pajak, asurans
- Biaya yang dibayarkan pada pihak ke-3 (aprais
diamortisasi selama jangka waktu lease
3. Depresiasi Aset (bagi Lessee): - selama economic life Aset jikaatau bargain purchase option
- selama periode lease jika tida
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jangka waktu lease
lama jangka waktu lease
i dibebankan pada saat terjadinya
al, credit checks, finders fee dsb)
ada transfer kepemilikan
ada keduanya
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Nilai Residu Asset:
LESSEE: - jika dijamin oleh lessee, maka menambah PV MLP
- jika tidak dijamin lessee, sama seperti tidak ada nilai re
LESSOR: Dijamin maupun tidak dijamin lessee, sama saja
- Jangka waktu sewa : 5 Tahun
- Sewa tidak dapat dibatalkan (non-cancelable )
- Tarif sewa : 25,981.62$ per tahun
- Pembayaran : setiap awal tahun (mulai 1 Januari 2012)
- Fair value Taxi : 100,000$
- Umur ekonomis Taxi : 5 Tahun
- Residual value : 5,000 - Executory costs : 2,000$ (pembayaran pajak & sudah termas
- Opsi membeli : tidak ada (taxi dikembalikan kepada BAF setel
- Blue Bird incremetal borrowing rate : 11% per tahun
- Metode Depresiasi Taxi : Garis Lurus
- BAF rate of return : 10% per tahun
5/10/2018 4_Lease - Advance - slidepdf.com
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sidu (seperti minggu lalu)
k dalam tarif sewa)
ah 5 tahun)
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- bagi lessor, nilai residu berarti ada tambahan arus kas (baik dijamin atau tidak
FV Asset 100,000
dikurangi PV nilai residu:
Discount factor (PV)= 0.62092 (3,104.61) 5000 x D
FV asset - net 96,895.39
Pembayaran lease setiap tahun:
Discount Factor (PVA-due)= 4.169860
Pembayaran lease per tahun 23,237.09
Ingat Executory cost 2,000
Total sewa yang harus dibayar lessee 25,237.09
- Lease receivable = PV MLP + PV Nilai residu
PV MLP 96,895.39
PV Nilai residu 3,104.61
Lease receivable 100,000
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leh lessee)
iscount factor)
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TanggalPembayaran
Sewa Tahunan
Executory
Costs
Interest (10%)
Pengurangan
Lease
receivable
01-Jan-12 25,237.09$ 2,000$ -$ 23,237.09$
01-Jan-13 25,237.09$ 2,000$ 7,676.29$ 15,560.79$
01-Jan-14 25,237.09$ 2,000$ 6,120.21$ 17,116.87$
01-Jan-15 25,237.09$ 2,000$ 4,408.52$ 18,828.56$
01-Jan-16 25,237.09$ 2,000$ 2,525.67$ 20,711.42$
31-Dec-16 5,000.00$ -$ 454.73$ 4,545.27$
131,185.43$ 10,000$ 21,185.43$ 100,000.00$
Jurnal sama seperti minggu lalu namun angka mengikuti skedul ini
Skedul Amortisasi Lease
Annuity Due - Basis
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Saldo
Leasereceivable100,000.00$
76,762.91$
61,202.12$
44,085.25$
25,256.69$
4,545.27$
-$
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Nilai Residu dijamin Lessee:
Total sewa yang harus dibayar lessee 25,237.09
kurangi Executory costs (2,000)
pembayaran sewa - net 23,237.09
Discount factor (PVA - Due) 4.169860 PV pembayaran sewa - net 96,895.39
PV nilai residu yang dijamin lessee 3,104.61 (5.000 X
Lease liability 100,000
Nilai Residu tidak dijamin Lessee:
Total sewa yang harus dibayar lessee 25,237.09
kurangi Executory costs (2,000) pembayaran sewa - net 23,237.09
Discount factor (PVA - Due) 4.169860
PV pembayaran sewa - net 96,895.39
PV nilai residu yang dijamin lessee -
Lease liability 96,895.39
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PV 10%, 5th)
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Tanggal PembayaranSewa Tahunan Executory Costs Interest (10%) PenguranganLease Liability
01-Jan-12 25,237.09$ 2,000$ -$ 23,237.09$
01-Jan-13 25,237.09$ 2,000$ 7,676.29$ 15,560.79$
01-Jan-14 25,237.09$ 2,000$ 6,120.21$ 17,116.87$
01-Jan-15 25,237.09$ 2,000$ 4,408.52$ 18,828.56$
01-Jan-16 25,237.09$ 2,000$ 2,525.67$ 20,711.42$
31-Dec-16 5,000.00$ -$ 454.73$ 4,545.27$131,185.43$ 10,000$ 21,185.43$ 100,000.00$
Jurnal ikuti Skedul
TanggalPembayaran
Sewa Tahunan
Executory
CostsInterest (10%)
Pengurangan
Lease Liability
01-Jan-12 25,237.09$ 2,000$ -$ 23,237.09$
01-Jan-13 25,237.09$ 2,000$ 7,365.83$ 15,871.25$
01-Jan-14 25,237.09$ 2,000$ 5,778.71$ 17,458.38$
01-Jan-15 25,237.09$ 2,000$ 4,032.87$ 19,204.22$01-Jan-16 25,237.09$ 2,000$ 2,112.45$ 21,124.64$
126,185.43$ 10,000$ 19,289.85$ 96,895.58$
Jurnal?
Skedul Amortisasi Lease
Annuity Due - Basis
(Nilai Residu Tidak Dijamin Lessee)
Skedul Amortisasi Lease
Annuity Due - Basis
(Nilai Residu Dijamin Lessee)
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Saldo LeaseLiability
100,000.00$
76,762.91$
61,202.12$
44,085.25$
25,256.69$
4,545.27$
-$
Saldo Lease
Liability
96,895.39$
73,658.31$
57,787.05$
40,328.67$
21,124.45$(0.19)$
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SALES TYPE LEASE (LESSOR)
- digunakan apabila FV Aset ≠ Carrying value (Cost) Aset
- jurnal awal mirip dengan penjualan inventory menggunakan metode perpet
- Sales revenue = Lease Receivable (yaitu PV MLP)
- COGS = Carrying value (Cost) Aset- Jika ada Residual Value:
- Dijamin Lessee: - Sales revenue + PV Nilai Residu
- Tidak dijamin Lessee: - Nilai residu harus direview secara periodik
- perubahan estimasi nilai residu:
- jika turun, maka mengurangi Lease Rec
- Jika naik, tidak diakui- Gross profit selalu sama (dijamin ataupun tidak dijamin)
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al
ivable & Akui Loss
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Contoh Sales Type: (asumsi COGS = $85,000)
Dijamin
Lease Receivable:
MLP:
- pembayaran sewa 25,237.09 - Executory costs (2,000)
- pembayaran sewa - net 23,237.09
- Discount Factor (PVA - Due 10%, 5th) 4.169860
- PV pembayaran sewa 96,895.39
PV Nilai Residu:
- Nilai Residu 5,000
- Discount factor (PV 10%, 5th) 0.620921 - PV Nilai Residu 3,104.61
Lease Receivable 100,000
Sales revenue 100,000
COGS 85,000
Gross Profit 15,000
Nilai Re
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Tidak Dijamin
25,237.09 (2,000)
23,237.09
4.169860
96,895.39
5,000
0.620921 3,104.61
100,000
96,895.39 (lease receiv. - PV residu)
81,895.39 (COGS - PV nilai residu)
15,000
sidu
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JURNAL AWAL SAJA YANG BERBEDA (SALES-TYPE):
Tanggal Keterangan D K
01-Jan-12 Lease receivable 100,000.00$Cost of Goods Sold 85,000.00$
Sales Revenue 100,000.00$
Inventory 85,000.00$
Nilai Residu Dijamin Lessee
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Keterangan D K
Lease receivable 100,000.00$Cost of Goods Sold 81,895.39$
Sales Revenue 96,895.39$
Inventory 85,000.00$
Nilai Residu Tidak Dijamin Lessee
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BARGAIN PURCHASE OPTION:
- bagi Lessee: - BPO menambah lease liability (PV MLP) senilai PV dari BPO
- perlakuan sama seperti adanya residual value yang dijamin l
- bedanya: Depresiasi aset berdasarkan economic life - nya (b
INITIAL DIRRECT COSTS:
- Ada 2 jenis:
- Incremental: misalnya biaya pada pihak ke-3 (broker, Appraiser, Credit C
- Internal: misalnya biaya pemrosesan lease, evaluasi collateral , negosiasi
- Untuk Operating Lease: Dikapitalisasi (Defer) dan dialokasikan selama perio
- Untuk sales-type: dibebankan pada periode berjalan
- Untuk Direct Financing lease: menambah Lease Receivable (perlu menyesuai
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ssee (ganti Nilai residu dengan nilai BPO)
kan berdasarkan masa lease)
heck dsb)
, pegawai langsung dsb)
e lease proporsional sesuai pendapatan sewa yang diakui
kan effective interest)
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