4. Impairment of financial assets carried at amortised cost continued

Lampiran 527 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued

j. Aset tetap dan penyusutan

j. Fixed assets and depreciation

Hak atas tanah diakui sebesar harga perolehan dan tidak disusutkan. Land rights are recognised at cost and not depreciated. Biaya legal awal untuk mendapatkan hak legal diakui sebagai bagian biaya akuisisi tanah dan biaya terkait dengan pembaruan hak atas tanah diakui sebagai aset takberwujud dan diamortisasi sepanjang umur hukum hak atas tanah. Initial legal costs incurred to obtain legal rights are recognised as part of the acquisition cost of the land and costs related to renewal of land rights are recognised as intangible assets and amortised over the contractual life of the land rights. Pada awalnya, semua aset tetap diakui sebesar harga perolehan dan setelahnya dicatat sebesar harga perolehan dikurangi akumulasi penyusutan dan akumulasi kerugian penurunan nilai. Aset tetap, kecuali aset tetap Adaro, disusutkan hingga mencapai estimasi nilai sisa menggunakan metode garis lurus selama estimasi masa manfaatnya sebagai berikut: Fixed assets are initially recognised at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses. Fixed assets, except for the fixed assets of Adaro, are depreciated using the straight-line method to their residual values over their expected useful lives as follows: TahunYears Bangunan 20 Buildings Infrastruktur 5 – 30 Infrastructure Pembangkit listrik 25 Power plant Mesin, peralatan operasional Machinery, operational equipment dan kendaraan 4 – 10 and vehicles Kapal 5 – 25 Vessels Peralatan proyek 4 Project equipment Peralatan tambang 4 Mining equipment Peralatan kantor 4 Office equipment Aset tetap Adaro disusutkan menggunakan metode garis lurus selama periode yang lebih rendah antara estimasi masa manfaat aset, umur tambang, atau masa PKP2B, sebagai berikut: The fixed assets of Adaro are depreciated using the straight-line method over the lesser of the estimated useful lives of the assets, the life of the mine or the term of the CCA, stated as follows: TahunYears Bangunan 9 – 20 Buildings Mesin, peralatan operasional, Machinery, operational dan kendaraan 3 – 10 equipment and vehicles Peralatan kantor 10 Office equipment Fasilitas peremukan dan pengolahan 9 – 30 Crushing and handling facilities Jalan dan jembatan 9 – 30 Roads and bridges Fasilitas penampungan batubara 17 – 20 Stockpile facilities Fasilitas labuhan 9 – 20 Dock facilities Lampiran 528 Schedule CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 SEPTEMBER 2014, 31 DESEMBER 2013 DAN 30 SEPTEMBER 2013 Dinyatakan dalam ribuan Dolar AS, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 SEPTEMBER 2014, 31 DECEMBER 2013 AND 30 SEPTEMBER 2013 Expressed in thousands of US Dollars, unless otherwise stated

2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING