Biaya Dibayar Dimuka Financial Report | Smartfren

PT SMARTFREN TELECOM Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2013 dan 2012 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT SMARTFREN TELECOM Tbk AND ITS SUBSIDIARIES Notes to Consolidated Financial Statements For the Years Ended December 31, 2013 and 2012 Figures are Presented in Rupiah, unless Otherwise Stated - 63 - 11. Goodwill dan Aset Takberwujud 11. Goodwill and Other Intangible Assets Akun ini terdiri dari: This account consists of the following: 1 Januari 2013 Penambahan Pengurangan Reklasif ikasi 31 Desember 2013 January 1, 2013 Additions Deductions Reclassification December 31, 2013 Nilai tercatat At cost Goodwill 901.765.131.350 - - - 901.765.131.350 Goodwill Biay a perolehan pelanggan 1.099.563.502.984 207.011.430.503 - - 1.306.574.933.487 Subscriber acquisition cost Hak penggunaan kanal 433.840.486.556 - - - 433.840.486.556 Right to use channel bandwith Lisensi 47.141.804.200 - - - 47.141.804.200 Licenses Perangkat lunak 21.370.246.816 1.875.509.160 - - 23.245.755.976 Sof tware Aset takberwujud lainny a 8.257.282.440 1.102.301.546 - - 9.359.583.986 Other intangible assets Jumlah 2.511.938.454.346 209.989.241.209 - - 2.721.927.695.555 Total Akumulasi amortisasi Accumulated amortizaton Biay a perolehan pelanggan 843.906.655.048 164.421.209.901 - - 1.008.327.864.949 Subscriber acquisition cost Hak penggunaan kanal 60.718.880.771 24.946.940.386 - - 85.665.821.157 Right to use channel bandwith Lisensi 47.134.768.675 4.020.300 - - 47.138.788.975 Licenses Perangkat lunak 18.126.929.091 1.317.748.929 - - 19.444.678.020 Sof tware Aset takberwujud lainny a 4.528.869.762 1.495.254.677 - - 6.024.124.439 Other intangible assets Jumlah 974.416.103.347 192.185.174.193 - - 1.166.601.277.540 Total Nilai buku bersih 1.537.522.350.999 1.555.326.418.015 Net book v alue Changes during 2013 Perubahan selama 2013 1 Januari 2012 Penambahan Pengurangan Reklasifikasi 31 Desember 2012 January 1,2012 Additions Deductions Reclassification December 31, 2012 Nilai tercatat At cost Goodwill 901.765.131.350 - - - 901.765.131.350 Goodwill Biaya perolehan pelanggan 920.474.979.692 179.088.523.292 - - 1.099.563.502.984 Subscriber acquisition cost Hak penggunaan kanal 433.840.486.556 - - - 433.840.486.556 Right to use channel bandwith Lisensi 47.141.804.200 - - - 47.141.804.200 Licenses Perangkat lunak 14.480.067.368 194.199.283 328.255.385 7.024.235.550 21.370.246.816 Software Aset takberwujud lainnya 14.752.060.677 529.457.313 - 7.024.235.550 8.257.282.440 Other intangible assets Jumlah 2.332.454.529.843 179.812.179.888 328.255.385 - 2.511.938.454.346 Total Akumulasi amortisasi Accumulated amortizaton Biaya perolehan pelanggan 653.661.571.330 190.245.083.718 - - 843.906.655.048 Subscriber acquisition cost Hak penggunaan kanal 35.771.940.386 24.946.940.385 - - 60.718.880.771 Right to use channel bandwith Lisensi 47.130.748.375 4.020.300 - - 47.134.768.675 Licenses Perangkat lunak 13.882.620.527 1.294.577.412 399.298.314 3.349.029.466 18.126.929.091 Software Aset takberwujud lainnya 6.559.498.526 1.318.400.702 - 3.349.029.466 4.528.869.762 Other intangible assets Jumlah 757.006.379.144 217.809.022.517 399.298.314 - 974.416.103.347 Total Nilai buku bersih 1.575.448.150.699 1.537.522.350.999 Net book value Changes during 2012 Perubahan selama 2012 Pada tahun 2011, Perusahaan mengakuisisi PT Smart Telecom. Pada tanggal efektif akuisisi, selisih lebih biaya perolehan atas nilai wajar aset dan liabilitas teridentifikasi yang diperoleh sebesar Rp 746.304.673.812 dicatat sebagai bagian dari goodwill. In 2011, the Company acquired PT Smart Telecom. At the effective date of the acquisition, the excess of acquisition cost over the fair value of identifiable assets and liabilities acquired amounting to Rp 746,304,673,812 was recorded as part of goodwill.