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