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2 tahun sebelumnya total modal fixed capital investment 7500000 FCI plant capacity 20000000 land land value 200000 WCI working capital = 10% FCI saat tahun ke 0 total modal Menggunakan metode depresiasi SOYD tahun sales selling price cash operation Total sales million lb/year ($/lb) expense ($/lb) million $ 1 13 0.5 0.27 6.5 2 17.5 0.48 0.25 8.4 3 20 0.46 0.24 9.2 4 22 0.46 0.24 10.12 5 25 0.47 0.26 11.75 6 25.5 0.48 0.26 12.24 7 23 0.49 0.27 11.27 8 21.5 0.43 0.28 9.245 9 19 0.42 0.28 7.98 10 15 0.4 0.3 6 Menggunakan metode depresiasi SLD tahun sales selling price cash operation Total sales million lb/year ($/lb) expense ($/lb) million $ 1 13 0.5 0.27 6.5 2 17.5 0.48 0.25 8.4 3 20 0.46 0.24 9.2 4 22 0.46 0.24 10.12 5 25 0.47 0.26 11.75 6 25.5 0.48 0.26 12.24 7 23 0.49 0.27 11.27 8 21.5 0.43 0.28 9.245 9 19 0.42 0.28 7.98 10 15 0.4 0.3 6 tahun Cash flow (juta $) -2 -0.2 -1 -3.55 0 -8.45 1 -5.009 2 -0.6365 3 4.0735 4 9.1795 5 14.6545 6 20.4535 7 25.7575 8 29.41 9 32.554

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Sheet12 tahun sebelumnyatotal modalfixed capital investment7500000FCI7.5plant capacity20000000land0.2land value200000WCI0.75working capital = 10% FCI saat tahun ke 0total modal8.45Menggunakan metode depresiasi SOYDtahunsalesselling pricecash operationTotal salesTotal operation costDepresiasiCash operation costRevenueDepresiasiPendapatan kotorPajakPendapatan bersihDepresiasiCash flowmillion lb/year($/lb)expense ($/lb)million $million $million $million $million $million $million $million $million $million $million $1130.50.276.53.511.36363636362.14636363644.35363636361.36363636362.990.2992.6911.36363636364.0546363636217.50.480.258.44.3751.22727272733.14772727275.25227272731.22727272734.0250.40253.62251.22727272734.84977272733200.460.249.24.81.09090909093.70909090915.49090909091.09090909094.40.443.961.09090909095.05090909094220.460.2410.125.280.95454545454.32545454555.79454545450.95454545454.840.4844.3560.95454545455.31054545455250.470.2611.756.50.81818181825.68181818186.06818181820.81818181825.250.5254.7250.81818181825.5431818182625.50.480.2612.246.630.68181818185.94818181826.29181818180.68181818185.610.5615.0490.68181818185.73081818187230.490.2711.276.210.54545454555.66454545455.60545454550.54545454555.060.5064.5540.54545454555.0994545455821.50.430.289.2456.020.40909090915.61090909093.63409090910.40909090913.2250.32252.90250.40909090913.31159090919190.420.287.985.320.27272727275.04727272732.93272727270.27272727272.660.2662.3940.27272727272.666727272710150.40.364.50.13636363644.36363636361.63636363640.13636363641.50.151.350.13636363641.4863636364Menggunakan metode depresiasi SLDtahunsalesselling pricecash operationTotal salesTotal operation costDepresiasiCash operation costRevenueDepresiasiPendapatan kotorPajakPendapatan bersihDepresiasiCash flowmillion lb/year($/lb)expense ($/lb)million $million $million $million $million $million $million $million $million $million $million $1130.50.276.53.510.752.763.740.752.990.2992.6910.753.441217.50.480.258.44.3750.753.6254.7750.754.0250.40253.62250.754.37253200.460.249.24.80.754.055.150.754.40.443.960.754.714220.460.2410.125.280.754.535.590.754.840.4844.3560.755.1065250.470.2611.756.50.755.7560.755.250.5254.7250.755.475625.50.480.2612.246.630.755.886.360.755.610.5615.0490.755.7997230.490.2711.276.210.755.465.810.755.060.5064.5540.755.304821.50.430.289.2456.020.755.273.9750.753.2250.32252.90250.753.65259190.420.287.985.320.754.573.410.752.660.2662.3940.753.14410150.40.364.50.753.752.250.751.50.151.350.752.1tahunCash flow (juta $)-2-0.2-1-3.550-8.451-5.0092-0.636534.073549.1795514.6545620.4535725.7575829.41932.5541034.654