Biaya Dibayar di Muka Prepaid Expenses
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Sewa lanjutan
j. Lease continued
Perusahaan dan Anak perusahaan sebagai lessor lanjutan Company and Subsidiaries as lessors continued ii Dalam sewa menyewa biasa, Perusahaan dan Anak perusahaan mengakui aset untuk sewa operasi di neraca konsolidasi sesuai sifat aset tersebut. Biaya langsung awal sehubungan proses negosiasi sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui sebagai beban selama masa sewa dengan dasar yang sama dengan pendapatan sewa. Sewa kontinjen, apabila ada, diakui sebagai pendapatan pada periode terjadinya. Pendapatan sewa operasi diakui sebagai pendapatan atas dasar garis lurus selama masa sewa. ii Under an operating lease, the Company and Subsidiaries shall present assets subject to operating leases in the consolidated balance sheets according to the nature of the asset. Initial direct cost incurred in negotiating an operating lease are added to the carrying amount of the leased asset and recognized over the lease term on the same basis as rental income. Contingent rents, if any, are recognized as revenue in the periods in which they are earned. Lease income from operating leases shall be recognized as income on a straight-line basis over the lease term. Penyusutan aset yang diperoleh melalui sewa pembiayaan dihitung dengan menggunakan metode dan taksiran masa manfaat ekonomis yang sama dengan yang diterapkan untuk aset tetap dengan kepemilikan langsung Catatan 2i. Depreciation of assets acquired under finance leases is computed using the same method and estimated useful lives applied to similar property and equipment account acquired under direct ownership Note 2i. k. Aset Dalam Penyelesaian k. Construction in Progress Aset dalam penyelesaian disajikan sebagai bagian dari “Aset Tetap” dinyatakan sebesar biaya perolehan. Akumulasi biaya perolehan akan dipindahkan ke masing-masing aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan. Perusahaan mengkapitalisasi biaya pinjaman sesuai dengan PSAK No. 26 Revisi 2008, “Biaya Pinjaman”. Construction in progress presented under “Property and Equipment” is stated at cost. The accumulated costs are reclassified to the appropriate property and equipment account when construction is completed and the asset is ready for its intended use. The Company capitalizes borrowing cost in accordance with PSAK No. 26 Revised 2008, “Borrowing Costs”.l. Properti Investasi
l. Investment Property
Properti investasi terdiri dari tanah, bangunan prasarana dan instalasi, yang dikuasai Perusahaan dan Anak perusahaan untuk disewakan atau untuk mendapatkan keuntungan dari kenaikan nilai atau kedua- duanya, dan tidak untuk digunakan dalam produksi atau penyediaan barang atau jasa untuk tujuan administratif atau dijual dalam kegiatan usaha sehari-hari. Properti investasi dinyatakan sebesar biaya perolehan termasuk biaya transaksi dikurangi akumulasi penyusutan kecuali tanah yang tidak disusutkan dan rugi penurunan nilai. Jumlah tercatat termasuk bagian biaya penggantian properti investasi yang ada pada saat terjadinya biaya, jika kriteria pengakuan terpenuhi; dan tidak termasuk biaya harian penggunaan properti investasi. Investment property consists of land, buildings, improvements and installations, which are held by the Company and Subsidiaries to earn rentals or for capital appreciation or both, rather than for use in the production or supply of goods or services or for administrative purposes or sale in the ordinary course of business. Investment property is stated at cost including transaction costs less accumulated depreciation except for land which is not depreciated and impairment losses. The carrying amount includes the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met; and excludes the costs of day to day servicing of an investment property. PT Elnusa Tbk 2010 Annual Report 247 The original consolidated financial statements included herein are in Indonesian language. PT ELNUSA Tbk DAN ANAK PERUSAHAAN CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2010 dan 2009 Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain PT ELNUSA Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Years Ended December 31, 2010 and 2009 Expressed in Millions of Rupiah, Unless Otherwise Stated 192. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
Parts
» Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» TAHUN PERTUMBUHAN DENGAN MEMPERKUAT STRUKTUR USAHA
» 99.93 41.10 21.75 70.00 Divestment of Companys share ownership in Elnusa Bangkanai Energy Ltd EBE
» Direktur Pengembangan Usaha Direktur SDM dan Umum Director of Business Development
» Tugas Terkait dengan Nominasi Tugas yang Terkait dengan Remunerasi
» Nomination Tasks Remuneration Tasks
» GCG Roadmap GCG Code GCG Roadmap GCG Code
» Code of Conduct Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Several other policies and procedures related to GCG-based management
» Risiko penundaan proyek oleh klien Risk of project delay by Clients
» Risk of project winning failure Risiko lead time pengadaan Risiko overbudget investasi
» Lead Time Procurement Risk Risk of Investment Overbudget
» Risiko inefisiensi investasi Risiko alat hilang rusak dalam pengoperasian Risiko defisit arus kas
» Risiko sumberdaya manusia Risiko pendanaan investasi Risk of Human Resources
» Risk of Investment Financing
» Cadangan Penurunan Nilai Piutang Instrumen Keuangan Penggunaan Estimasi
» Allowance for Impairment of Receivables Financial Instruments Use of Estimates
» Ekonomi Economy Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendidikan Education Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Kesehatan Health Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Gerakan Hijau Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Go Green Action Drilling for Water Drilling for Water
» Kerelawanan Kesiapsiagaan Bencana Voluntary Action
» Disaster Readiness Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment
» Penawaran Umum Saham Public Offering of Shares
» Karyawan, Direksi dan Komisaris Employees, Directors and Commissioners
» Karyawan, Direksi dan Komisaris lanjutan Employees, Directors and Commissioners
» Basis of IKHTISAR KEBIJAKAN AKUNTANSI PENTING SUMMARY OF SIGNIFICANT ACCOUNTING
» Dasar Penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Prinsip-prinsip Konsolidasi Principles of Consolidation
» Prinsip-prinsip Konsolidasi lanjutan Principles of Consolidation continued
» Penyertaan Saham Investments in Shares of Stock
» Setara Kas dan Investasi Jangka Pendek Cash
» Cadangan Penurunan Nilai Piutang Allowance for Impairment of Receivables
» Transaksi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Transactions with Related Parties
» Inventories SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Biaya Dibayar di Muka Prepaid Expenses
» Aset Tetap lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Property and Equipment continued
» Sewa SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Sewa lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Lease continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Aset Dalam Penyelesaian Construction in Progress
» Properti Investasi SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Properti Investasi lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Investment Property continued SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pendapatan Ditangguhkan Deferred Income
» Pengakuan Pendapatan dan Beban Revenue and Expense Recognition
» Dana Pensiun dan Kesejahteraan Karyawan Pension Plans and Retirement Benefits
» Dana Pensiun dan Kesejahteraan Karyawan lanjutan
» Pension Plans and Retirement Benefits continued
» Transaksi dan Saldo Dalam Mata Uang Asing
» Foreign Currency SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pajak Penghasilan Income Tax
» Informasi Segmen SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Segment Information Instrumen Keuangan Financial Instruments
» Instrumen Keuangan lanjutan Financial Instruments continued Aset Keuangan Financial Assets
» Instrumen Keuangan lanjutan Financial Instruments continued
» Aset Keuangan lanjutan Financial Assets continued
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost of financial instruments
» Use of Estimates SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Standar yang Telah Dikeluarkan tetapi Belum Berlaku Efektif lanjutan
» Standards Issued but Not Yet Effective continued
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» INVESTASI JANGKA PENDEK SHORT-TERM INVESTMENTS PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG SEWA PEMBIAYAAN FINANCE LEASE RECEIVABLES
» SALDO, TRANSAKSI DAN SIFAT HUBUNGAN DENGAN PIHAK-PIHAK YANG MEMPUNYAI
» SIGNIFICANT TRANSACTIONS Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN INVENTORIES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PERSEDIAAN lanjutan INVENTORIES continued
» UANG MUKA ADVANCES Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» PENYERTAAN SAHAM lanjutan INVESTMENTS
» PENYERTAAN SAHAM lanjutan INVESTMENTS ASET TETAP PROPERTY AND EQUIPMENT
» ASET TETAP lanjutan PROPERTY AND EQUIPMENT continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» ASET LAIN-LAIN OTHER ASSETS PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» PINJAMAN JANGKA PENDEK lanjutan SHORT-TERM LOANS continued
» HUTANG USAHA lanjutan TRADE PAYABLES continued
» HUTANG PAJAK, ASET DAN KEWAJIBAN PAJAK TANGGUHAN lanjutan
» TAXES PAYABLE, DEFERRED TAX ASSETS AND LIABILITIES continued
» BIAYA MASIH HARUS DIBAYAR ACCRUED EXPENSES
» KEWAJIBAN JANGKA PANJANG LONG-TERM DEBTS
» KEWAJIBAN JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» MODAL SAHAM lanjutan SHARE CAPITAL continued
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI
» DIFFERENCES ARISING Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» SELISIH NILAI TRANSAKSI RESTRUKTURISASI ENTITAS SEPENGENDALI lanjutan
» PENDAPATAN USAHA OPERATING REVENUES
» PENDAPATAN USAHA lanjutan OPERATING REVENUES continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» BEBAN USAHA OPERATING EXPENSES
» BEBAN USAHA lanjutan OPERATING EXPENSES continued
» BEBAN KEUANGAN FINANCING COSTS DANA PENSIUN
» DANA PENSIUN Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» DANA PENSIUN PERJANJIAN PENTING,
» PERJANJIAN PENTING, Annual Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» SEGMENT INFORMATION continued Segmen Usaha lanjutan
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES
» ASET DAN KEWAJIBAN MONETER DALAM MATA UANG ASING lanjutan
» MONETARY ASSETS AND LIABILITIES IN FOREIGN CURRENCIES continued
» REKONSILIASI LABA BERSIH PER SAHAM DASAR
» RECONCILIATION OF BASIC EARNINGS PER SHARE
» REKLASIFIKASI AKUN RECLASSIFICATION OF ACCOUNTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN FAIR VALUE OF FINANCIAL INSTRUMENTS
» NILAI WAJAR DARI INSTRUMEN KEUANGAN lanjutan
» FAIR VALUE OF FINANCIAL INSTRUMENTS continued
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