Penggunaan Estimasi, Pertimbangan, dan Asumsi Manajemen

PT PURADELTA LESTARI Tbk DAN ENTITAS ANAK Catatan atas Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember 2015 dan 2014 Angka-angka Disajikan dalam Rupiah, kecuali Dinyatakan Lain PT PURADELTA LESTARI Tbk AND ITS SUBSIDIARY Notes to Consolidated Financial Statements For the Years Ended December 31, 2015 and 2014 Figures are Presented in Rupiah, unless Otherwise Stated - 38 - Beban penyusutan dialokasikan sebagai berikut: Depreciation expense was allocated as follows: 2015 2014 Beban umum dan administrasi General and administrative Catatan 25 2.399.487.175 2.139.774.726 expenses Note 25 Keuntungan kegiatan pengelolaan dan Gain on estate management lain-lain - bersih Catatan 26 1.428.871.085 1.181.301.120 operations and others - net Note 26 Jumlah 3.828.358.260 3.321.075.846 Total Pengurangan selama tahun 2015 dan 2014 merupakan penjualan aset tetap dengan perincian sebagai berikut: Deductions in 2015 and 2014 pertain to the sale of certain property and equipment with details as follows: 2015 2014 - 284.600.000 Selling price - - Net book value - 284.600.000 Gain on sale Harga jual Nilai tercatat Keuntungan penjualan Keuntungan penjualan aset tetap dicatat dan disajikan sebagai bagian dari “Penghasilan - Lain-lain - Bersih” di laba rugi Catatan 26. Gain on sale of property, plant and equipment is presented as part of “ Other income - Net” in profit or loss Note 26. Pada tanggal 31 Desember 2015 dan 2014, kendaraan tertentu yang diasuransikan kepada PT Asuransi Sinar Mas, pihak berelasi Catatan 31, masing-masing dengan jumlah pertanggungan sebesar Rp 3.390.800.000 dan Rp 2.412.338.400 terhadap risiko kebakaran, kerusakan, pencurian dan risiko lainnya. Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas aset dipertanggungkan. As of and December 31, 2015 and 2014, certain vehicles are insured with PT Asuransi Sinar Mas, related party Note 31, for Rp 3,390,800,000 and Rp 2,412,338,400, respectively, against risks of fire, damages, theft and other possible risks. Management believes that the insurance coverage is adequate to cover possible losses on the assets insured. Pada tanggal 31 Desember 2015, estimasi nilai wajar aset tetap berupa instalasi pengolahan air water treatment plantWTP dan instalasi pengolahan air limbah waste water treatment plantWWTP adalah sebesar Rp 170.763.000.000 berdasarkan hasil laporan oleh KJPP Jimmy Prasetyo Rekan dan KJPP Hendra Gunawan Rekan, penilai independen, masing-masing pada tanggal 11 Februari 2016 dan 16 April 2015. Sedangkan pada tanggal 31 Desember 2014, estimasi nilai wajar aset tetap berupa instalasi pengolahan air water treatment plantWTP dan instalasi pengolahan air limbah waste water treatment plantWWTP adalah sebesar Rp 105.311.000.000 berdasarkan hasil laporan oleh KJPP Hendra Gunawan Rekan, penilai independen, pada tanggal 16 April 2015. Nilai wajar aset tetap berupa instalasi pengolahan air water treatment plantWTP dan instalasi pengolahan air limbah waste water treatment plantWWTP, tidak termasuk instalasi dalam pembangunan. As of December 31, 2015, the estimated fair value of property, plant and equipment consisting of water treatment plant WTP and waste water treatment plant WWTP amounting to Rp 170,763,000,000 was based on reports of KJPP Jimmy Prasetyo Rekan and KJPP Hendra Gunawan Rekan, independent appraisers, dated February 11, 2016 and April 16, 2015, respectively. While, as of December 31, 2014, the estimated fair value of property, plant and equipment consisting of water treatment plant WTP and waste water treatment plant WWTP amounting to Rp 105,311,000,000 was based on report of KJPP Hendra Gunawan Rekan, an independent appraiser, dated April 16, 2015. The fair value of water treatment plant WTP and waste water treatment plant WWTP excludes the construction in progress.