Investment Properties PT MNC Investama, Tbk - Item
PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS THEN ENDED
31 DESEMBER 2011, 2010 DAN 2009 DAN PADA DECEMBER 31, 2011 AND 2010 AND 2009
AND TANGGAL 1 JANUARI 200931 DESEMBER 2008
AS OF JANUARY 1, 2009DECEMBER 31, 2008 Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan
Figures in tables are stated in millions of Rupiah - Continued
- 37 - Dalam hal insentif diperoleh dalam sewa
operasi, insentif tersebut diakui sebagai liabilitas. Keseluruhan manfaat dari insentif
diakui sebagai pengurangan dari biaya sewa dengan dasar garis lurus kecuali terdapat
dasar
sistematis lain
yang lebih
mencerminkan pola waktu dari manfaat yang dinikmati pengguna.
In the event that lease incentives are received to enter into operating leases, such incentives
are recognized as a liability. The aggregate benefit of incentives is recognized as a
reduction of rental expense on a straight-line basis, except where another systematic basis
is more representative of the time pattern in which economic benefits from the leased
asset are consumed.
v. Beban Tangguhan v. Deferred Charges
Biaya perolehan hak pengurusan legal hak atas tanah dan ditangguhkan dan diamortisasi
dengan metode garis lurus sepanjang umur hukum hak atas tanah karena umur hukum
hak atas tanah lebih pendek dari umur ekonominya.
Costs related to the legal processing of landrights, were deferred and are being
amortized using the straight-line method over the legal term of the landright since the legal
term of the right is shorter than its economic life.
Biaya pendidikan pilot ditangguhkan dan diamortisasi dengan metode garis lurus
selama masa ikatan dinas pilot berkisar antara 3 – 5 tahun.
Training costs for pilots are deferred and amortized using the straight-line method
during pilot contract periods ranging from 3 to 5 years.
w. Biaya Perolehan Pelanggan w. Subscriber Acquisition Cost
Biaya insentif sehubungan dengan perolehan pelanggan, ditangguhkan dan diamortisasi
berdasarkan tingkat penurunan pelanggan. Pembelian Kontrak Pelanggan dan Database
Pelanggan
dari pihak
berelasi dicatat
berdasarkan PSAK
38, Akuntansi
Restrukturisasi Entitas Sepengendali dan dicatat sebesar nilai buku Biaya Perolehan
Pelanggan Subscriber Acquisition Cost atau “SAC”
tersebut. SAC
yang diperoleh
diamortisasi berdasarkan tingkat penurunan pelanggan yang berlaku.
Tingkat penurunan pelanggan akan ditinjau kembali
secara periodik
agar dapat
merefleksikan tingkat penurunan pelanggan aktual pada satu periode tertentu, dan
kerugian atas
penilaian kembali
akan dibebankan langsung pada laporan laba rugi
pada periode yang bersangkutan. Incentive expense incurred in relation to the
subscriber acquisition is deferred and amortized based on subscriber’s churn rate.
Acquisition of Subscriber Contracts and Customer Database from a related party is
accounted for under PSAK 38, “Accounting for Restructuring of Entities under Common
Control” and is carried at the book value of such Subscriber Acquisition Cost “SAC”.
Acquired SAC are amortized based on its applicable churn rate.
Churn rate is reviewed periodically to reflect actual churn rate of subscribers for the period
and additional impairment losses are charged to current operations, if appropriate.
Biaya perolehan pelanggan tercatat dalam pos aset lain-lain.
Subscriber acquisition cost was recorded as part of other assets.