TANAMAN PERKEBUNAN PLANTATION ASSETS

are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 61 12. ASET TETAP 12. FIXED ASSETS 2012 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Carrying value: Tanah 115.876.412 66.036.316 - 34.543.061 216.455.789 Land Bangunan 248.465.291 28.732.821 - 160.940.147 438.138.259 Buildings Prasarana 54.214.308 35.195.560 - 81.833.885 171.243.753 Infrastructures Mesin dan peralatan 582.305.106 99.643.243 458.364 71.262.303 752.752.288 Machinery and equipment Tangki penyimpanan 18.151.975 306.724 - 72.792 18.531.491 Storage tanks Kendaraan dan alat-alat berat 164.483.926 46.725.059 1.455.847 222.661 209.975.799 Vehicles and heavy equipment Peralatan kantor 43.457.180 8.569.981 2.773 1.087.662 53.112.050 Office equipment Aset dalam penyelesaian 245.902.134 162.724.742 - 315.419.450 93.207.426 Construction in progress Total nilai tercatat 1.472.856.332 447.934.446 1.916.984 34.543.061 1.953.416.855 Total carrying value Akumulasi penyusutan: Accumulated depreciation: Bangunan 72.201.435 16.962.838 - - 89.164.273 Buildings Prasarana 18.455.818 3.534.466 - - 21.990.284 Infrastructures Mesin dan peralatan 284.241.052 79.404.071 122.197 - 363.522.926 Machinery and equipment Tangki penyimpanan 10.177.828 618.098 - - 10.795.926 Storage tanks Kendaraan dan alat-alat berat 73.655.812 18.849.772 1.245.584 - 91.260.000 Vehicles and heavy equipment Peralatan kantor 22.905.405 7.661.611 693 - 30.566.323 Office equipment Total akumulasi depresiasi 481.637.350 127.030.856 1.368.474 - 607.299.732 Total accumulated depreciation Nilai buku 991.218.982 1.346.117.123 book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 983.776.805 1.338.674.946 Net carrying value Merupakan reklasifikasi dari akun “Beban tangguhan hak atas tanah - neto” pada tanggal 1 Januari 2012 sesuai dengan ketentuan transisi ISAK No. 25 Catatan 2mReclassified from “Deferred landright cost – net” on January 1, 2012 in accordance with transitional provision of ISAK No. 25 Note 2m. 2011 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai tercatat: Carrying value: Tanah 96.377.026 19.499.386 - - 115.876.412 Land Bangunan 209.269.352 18.034.206 - 21.161.733 248.465.291 Buildings Prasarana 49.924.747 98.922 - 4.190.639 54.214.308 Infrastructures Mesin dan peralatan 495.246.866 87.092.487 34.247 - 582.305.106 Machinery and equipment Tangki penyimpanan 17.754.751 334.248 12.035 75.011 18.151.975 Storage tanks Kendaraan dan alat-alat berat 116.060.451 52.002.057 3.578.582 - 164.483.926 Vehicles and heavy equipment Peralatan kantor 38.154.217 9.265.081 18.475 3.943.643 43.457.180 Office equipment Aset dalam penyelesaian 44.187.291 227.142.226 - 25.427.383 245.902.134 Construction in progress Total nilai tercatat 1.066.974.701 413.468.613 3.643.339 3.943.643 1.472.856.332 Total carrying value Akumulasi penyusutan: Accumulated depreciation: Bangunan 60.673.291 11.528.144 - - 72.201.435 Buildings Prasarana 15.973.720 2.482.098 - - 18.455.818 Infrastructures Mesin dan peralatan 239.474.805 44.773.685 7.438 - 284.241.052 Machinery and equipment Tangki penyimpanan 9.125.852 1.064.011 12.035 - 10.177.828 Storage tanks Kendaraan dan alat-alat berat 64.093.229 12.838.444 3.275.861 - 73.655.812 Vehicles and heavy equipment Peralatan kantor 16.945.677 5.971.165 11.437 - 22.905.405 Office equipment Total akumulasi depresiasi 406.286.574 78.657.547 3.306.771 - 481.637.350 Total accumulated depreciation Nilai buku 660.688.127 991.218.982 Book value Penyisihan penurunan nilai Allowance for impairment aset tetap 7.442.177 - - - 7.442.177 of fixed assets Nilai tercatat neto 653.245.950 983.776.805 Net carrying value are in Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN 31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS December 31, 2012 and 2011 and for the Years Then Ended Expressed in thousands of Rupiah, unless otherwise stated 62 12. ASET TETAP lanjutan 12. FIXED ASSETS continued Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung. All fixed assets are the direct ownership of fixed assets. Beban penyusutan aset tetap dibebankan ke akun- akun berikut ini: Depreciation of fixed assets were charged to the following accounts: 2012 2011 Beban pokok penjualan 108.842.675 70.029.397 Cost of sales Tanaman belum menghasilkan - Immature plantation - biaya pengembangan 12.953.706 4.900.772 development cost Beban umum dan administrasi 4.744.154 3.620.213 General and administrative expenses Hutan tanaman industri Industrial timber and non-timber dalam pengembangan 490.321 107.165 plantations under development stage Total 127.030.856 78.657.547 Total Pada tanggal 31 Desember 2012 dan 2011, rincian persentase penyelesaian dan estimasi waktu penyelesaian untuk aset dalam penyelesaian adalah sebagai berikut: As of December 31, 2012 and 2011, the details of percentage of completion and estimated completion date were as follows: Persentase Nilai Estimasi penyelesaian tercatat waktu penyelesaian Percentage of Carrying Estimated 31 Desember 2012 completion value completion date December 31, 2012 Bangunan 70 66.248.602 SeptemberSeptember 2013 Buildings Prasarana 68 23.085.787 JuniJune 2013 Infrastructures Mesin dan peralatan 72 3.873.037 SeptemberSeptember 2013 Machinery and equipment 93.207.426 Persentase Nilai Estimasi penyelesaian tercatat waktu penyelesaian Percentage of Carrying Estimated 31 Desember 2011 completion value completion date December 31, 2011 Bangunan 63 128.278.869 JuniJune 2012 Buildings Mesin dan peralatan 99 62.977.910 AprilApril 2012 Machinery and equipment Prasarana 71 53.507.646 JuniJune 2012 Infrastructures Peralatan kantor 99 1.087.663 AprilApril 2012 Office equipment Tangki penyimpanan 45 50.046 AgustusAugust 2012 Storage tanks 245.902.134 Kapitalisasi biaya pinjaman ke aset tetap sebesar Rp5.010.051 and Rp9.456.028 masing-masing untuk tahun yang berakhir pada tanggal 31 Desember 2012 dan 2011. The borrowing costs capitalized into fixed assets are Rp5,010,051 and Rp9,456,028 for the years ended December 31, 2012 and 2011, respectively. Pada tanggal 31 Desember 2012, nilai perolehan aset tetap Grup yang telah disusutkan penuh namun masih digunakan adalah sebesar Rp167.692.807, yang terutama terdiri atas bangunan, mesin dan peralatan, dan kendaraan dan alat-alat berat. As at December 31, 2012, the costs of the Group’s fixed assets that have been fully depreciated but still being utilized amounted to Rp167,692,807, which mainly consist of buildings, machineries and equipments, vehicles and heavy equipments.