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ILUSTRASI
Guanteed Residual Value :
CNH Capital (NLD) and Ivanhoe Mines Ltd. (CAN) menandatangani
kontrak leasing yang dimulai pada tgl 1 January 2012, hal-hal yang
disepakati adalah sbb:
Lease term: 5 th, noncancelable,sewa dibayar tiap awal periode.
fair value Aset: $100,000, Umur ekonomis 5 th, estimasi residual
value $5,000 pada akhir masa Leasing dan dijamin seluruhnya oleh
lessee.
Lessee menanggung executory costs $2,000/th yang akan ditambahkan
pada pembayaran sewa setiap tahunnya.
Implicit Interest rate yang ditetapkan dan diketahui oleh lessee 10%
ILUSTRASI SOALILUSTRASI SOALILUSTRASI SOALILUSTRASI SOAL
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
LO 7 Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting.
NOTE: untuk Lessee, minimum lease payment (MLP) = Sewa + guaranteed Rsidual Value
menentukan besarnya cicilan per th (lessor):
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
LO 7 Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting.
Lessee:perhitungan besarnya Leased Asset/Lease Liability
Illustration (Guaranteed Residual Value – Lessee Accounting):
Lessee AccountingLessee Accounting
LO 7
Illustration 21-18
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
Saldo pada saat akhir masa Leasing sebelum pengembalian aset kepada
Lessor:
Asumsi: pada saat akhir masa leasing diketahui FV aset sebesar $3,000.
Jurnal yangharus dibuat oleh lessee:
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
LO 7 Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting.
Loss on Capital Lease 2,000.00
Interest Expense (or Interest Payable) 454.76
Lease Liability 4,545.24
Accumulated Depreciation 95,000.00
Leased Equipment under Finance Leases 100,000.00
Cash 2,000.00
Seandainya Residual Value tidak dijamin (unguaranteed).
Besarnya Lease Aset/ Lease Liability yang akan dicatat oleh lesee adalah:
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
(Unguaranteed Residual Value – Lessee Accounting):
Saldo pada akhir masa Leasing sebelum penyerahan kembali aset
kepada Lessor:
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
Illustration (Unguaranteed Residual Value – Lessee Accounting):
Jurnal penyerahan kembali Aset:Accumulated Depreciation 96,895
Leased Equipment under Finance Leases 96,895
LESSEELESSEELESSEELESSEE
Perbandingan Jurnal
LESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTING
Illustration: besarnya sewa per-th dengan adanya residual value $5,000
(denganr guaranteed or unguaranteed perhitungannya akan sama)
DIRECT FINANCIAL LEASE (DFL)
LESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTING
Special Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting ProblemsSpecial Accounting Problems
LO 8 Describe the lessor’s accounting for sales-type leases.
Illustration: dari contoh soal diatas diketahui harga perolehan
Aset $85,000. residual value is $5,000 (the present value of
which is $3,104.60), FV atas aset pada akhir masa Leasing
$3,000
Sales-Type Leases (STL)
LO 8 Describe the lessor’s accounting for sales-type leases.
Illustration: Menghitung Besarnya Receivable, Sales dan COGS
Illustration 21-27
LESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTINGLESSOR ACCOUNTING
Sales-Type Leases (Lessor)
GUARANTEED
UNGUARANTEED
Lease Receivable FV Asset FV Asset
Sales Price FV Asset FV Asset – PV Unguaranteed RV
COGS Cost Cost - PV Unguaranteed RV
Sales-Type Leases (Lessor)
GUARANTEED UNGUARANTEED
Lease Asset/
Lease Liability
The Lower of:
FV Asset
Atau
PV MLP (sewa + guaranteed RV)
The Lower of:
FV Asset- PV unguaranteed RV
Atau
PV MLP (Sewa)
LESSEE ACCOUNTING
Minimum Lease Payments (MLP):•Minimum rental payment•Guaranteed residual value•Penalty for failure to renew or extend•Bargain-purchase option