ADVANCES AND PREPAID EXPENSES continued

PT BAKRIELAND DEVELOPMENT Tbk. DAN ENTITAS ANAK CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN lanjutan Tanggal 31 Desember 2015 Dan Tahun Yang Berakhir Pada Tanggal Tersebut Dinyatakan dalam Rupiah, kecuali dinyatakan lain PT BAKRIELAND DEVELOPMENT Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS continued As of December 31, 2015 And The Year Then Ended Expressed in Rupiah, unless otherwise stated 71 14. PROPERTI INVESTASI lanjutan 14. INVESTMENT PROPERTIES continued Beban penyusutan selama tahun 2015 dan 2014 masing-masing sebesar Rp 18,50 miliar dan Rp 20,49 miliar disajikan sebagai bagian dari akun “Beban Pokok Penghasilan” pada laba rugi konsolidasian lihat Catatan 34. Depreciation expenses during 2015 and 2014 amounted to Rp 18.50 billion and Rp 20.49 billion, respectively, is presented as part of “Cost of Revenues” in the consolidated profit or loss see Note 34. Properti investasi diasuransikan terhadap risiko bencana alam, risiko kebakaran dan risiko lainnya bersama dengan aset tetap lihat Catatan 15. Investment properties are insured against losses from natural disaster, fire and other risks along with fixed assets see Note 15. Berdasarkan hasil penelaahan terhadap nilai yang dapat diperoleh kembali dari properti investasi, manajemen Grup berkeyakinan bahwa tidak terdapat kejadian- kejadian atau perubahan-perubahan yang mengindikasikan adanya penurunan nilai aset pada tanggal 31 Desember 2015 dan 2014. Based on the review on the recoverable value of the investment properties, the Group’s management believes that there is no events or changes indicating assets impairment as of December 31, 2015 and 2014. 15. ASET TETAP 15. FIXED ASSETS Rincian dan mutasi aset tetap selama tahun 2015 dan 2014 adalah sebagai berikut: The details and changes of fixed assets during 2015 and 2014 are as follows: 31 Desember 2015 December 31, 2015 Akuisisi Dekonsolidasi 1 Januari 2015 Penambahan Pengurangan Reklasifikasi Acquisition 31 Desember 2015 January 1, 2015 Additions Deductions Reclassifications Deconsolidation December 31, 2015 Tanah 1.174.858.284.302 3.355.216.888 490.000.000 2.911.436.143 - 1.180.634.937.333 Land Bangunan dan Buildings and prasarana 1.315.199.176.122 12.140.444.550 15.332.444.712 87.500.177.986 2.907.531.882 1.402.414.885.828 improvements Kendaraan bermotor 22.283.089.650 1.230.059.215 91.950.000 - 131.950.000 23.553.148.865 Motor vehicles Mesin dan peralatan 248.656.549.866 15.166.318.029 - 10.727.221.144 2.605.716.871 277.155.805.910 Machine and equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 169.524.864.720 59.633.796.217 107.863.100 - 101.840.111 229.152.637.948 equipment Jumlah pemilikan langsung 2.930.521.964.660 91.525.834.899 16.022.257.812 101.138.835.273 5.747.038.864 3.112.911.415.884 Total direct ownership Assets under Aset bangun serah build and transfer Bangunan 230.727.021.070 - - - - 230.727.021.070 Buildings Proyek properti dalam Property project penyelesaian in-progress Bangunan 358.225.343.790 56.562.608.506 - 101.138.835.273 - 313.649.117.023 Buildings Jumlah biaya perolehan 3.519.474.329.520 148.088.443.405 16.022.257.812 - 5.747.038.864 3.657.287.553.977 Total cost Akumulasi penyusutan Accumulated depreciation Kepemilikan langsung Direct ownership Bangunan dan Buildings and prasarana 153.971.251.106 59.728.239.779 4.550.960.193 - 363.966.049 209.512.496.741 improvements Kendaraan bermotor 17.277.046.730 3.252.508.352 23.945.313 - 20.822.917 20.526.432.686 Motor vehicles Mesin dan peralatan 43.110.379.431 17.259.866.561 - - 424.606.906 60.794.852.898 Machine and equipments Perabotan dan Furniture, fixtures perlengkapan and office kantor 134.473.845.784 21.095.645.640 26.300.075 - 28.463.468 155.571.654.817 equipment Jumlah pemilikan Total direct langsung 348.832.523.051 101.336.260.332 4.601.205.581 - 837.859.340 446.405.437.142 ownership Assets under Aset bangun serah build and transfer Bangunan 88.052.301.033 8.730.937.127 - - - 96.783.238.160 Buildings Jumlah akumulasi Total accumulated penyusutan 436.884.824.084 110.067.197.459 4.601.205.581 - 837.859.340 543.188.675.302 depreciation Nilai buku bersih 3.082.589.505.436 3.114.098.878.675 Net book value