Impairment of Non-Financial Asset Except
PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 MARET 2012 DAN 31 DESEMBER 2011 DAN PERIODE MARCH 31, 2012 AND DECEMBER 31, 2011 AND
TIGA BULAN YANG BERAKHIR 31 MARET 2012 DAN 2011 THREE MONTHS ENDED MARCH 31, 2012 AND 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 35 - penurunan nilai untuk goodwill dijelaskan
dalam Catatan 3s. impairment for goodwill is discussed in
Note 3s.
u. Sewa u. Leases
Sewa diklasifikasikan sebagai sewa pembiayaan jika sewa tersebut mengalihkan
secara substantial seluruh risiko dan manfaat yang terkait dengan kepemilikan aset. Sewa
lainnya, yang tidak memenuhi kriteria tersebut, diklasifikasikan sebagai sewa operasi.
Leases are classified as finance leases whenever the terms of the lease transfer
substantially all the risks and rewards of ownership to the lessee. All other leases are
classified as operating leases.
Sebagai Lessor As Lessor
Dalam sewa pembiayaan, lessor mengakui aset berupa piutang sewa pembiayaan
sebesar jumlah investasi sewa neto Perusahaan dan entitas anak. Pengakuan
penghasilan sewa pembiayaan dialokasikan pada periode akuntansi yang mencerminkan
suatu tingkat pengembalian periodik yang konstan atas investasi bersih lessor.
Amounts due from lessees under finance leases are recorded as receivables at the
amount of the Company and its subsidiaries’ net investment in the leases. Finance lease
income is allocated to accounting periods so as to reflect a constant periodic rate of return
on the net investment outstanding in respect of the leases.
Pendapatan sewa dari sewa operasi diakui sebagai pendapatan dengan dasar garis lurus
selama masa sewa. Biaya langsung awal yang terjadi dalam proses negosiasi dan
pengaturan sewa operasi ditambahkan ke jumlah tercatat dari aset sewaan dan diakui
dengan dasar garis lurus selama masa sewa. Rental income from operating leases is
recognized on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying
amount of the leased asset and recognized on a straight-line basis over the lease term.
Sebagai Lessee As Lessee
Aset pada sewa pembiayaan dicatat pada awal masa sewa sebesar nilai wajar aset
sewaan Perusahaan dan entitas anak yang ditentukan pada awal kontrak atau, jika lebih
rendah, sebesar nilai kini dari pembayaran sewa minimum. Liabilitas kepada lessor
disajikan di dalam laporan posisi keuangan konsolidasian sebagai liabilitas sewa
pembiayaan. Assets held under finance leases are initially
recognized as assets of the Company and its subsidiaries at their fair value at the inception
of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the consolidated statements of financial
position as a finance lease obligations.
Pembayaran sewa harus dipisahkan antara bagian yang merupakan beban keuangan dan
bagian yang merupakan pengurangan dari liabilitas sewa pembiayaan sehingga
mencapai suatu tingkat bunga yang konstan tetap atas saldo liabilitas. Rental kontijen
dibebankan pada periode terjadinya. Lease payments are apportioned between
finance charges and reduction of the lease obligation so as to achieve a constant rate of
interest on the remaining balance of the liability. Contingent rentals are recognized as
expenses in the periods in which they are incurred.
Pembayaran sewa operasi diakui sebagai beban dengan dasar garis lurus straight-line
basis selama masa sewa, kecuali terdapat dasar sistematis lain yang dapat lebih
mencerminkan pola waktu dari manfaat aset yang dinikmati pengguna. Rental kontijen
diakui sebagai beban di dalam periode terjadinya.
Operating lease payments are recognized as an expense on a straight-line basis over the
lease term, except where another systematic basis is more representative of the time
pattern in which economic benefits from the leased asset are consumed. Contingent
rentals arising under operating leases are recognized as an expense in the period in
which they are incurred.
Dalam hal insentif diperoleh dalam sewa operasi, insentif tersebut diakui sebagai
In the event that lease incentives are received to enter into operating leases, such incentives
PT. BHAKTI INVESTAMA Tbk DAN ENTITAS ANAK PT. BHAKTI INVESTAMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
31 MARET 2012 DAN 31 DESEMBER 2011 DAN PERIODE MARCH 31, 2012 AND DECEMBER 31, 2011 AND
TIGA BULAN YANG BERAKHIR 31 MARET 2012 DAN 2011 THREE MONTHS ENDED MARCH 31, 2012 AND 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah - Lanjutan Figures in tables are stated in millions of Rupiah - Continued
- 36 - 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. 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.