UMUM Lanjutan Boards of Commissioners, Directors, Audit Committee and Employees

PT AKASHA WIRA INTERNATIONAL Tbk CATATAN ATAS LAPORAN KEUANGAN 31 DESEMBER 2013 DAN 2012 Dinyatakan dalam Jutaan Rupiah, kecuali Dinyatakan Lain NOTES TO FINANCIAL STATEMENTS DECEMBER 31, 2013 AND 2012 Expressed in Millions of Rupiah, except Otherwise Stated 15

2. IKHTISAR KEBIJAKAN AKUNTANSI SIGNIFIKAN Lanjutan

h. Aset Tetap dan Penyusutan Lanjutan Biaya-biaya setelah perolehan awal seperti penggantian komponen dan inspeksi yang signifikan, diakui dalam jumlah tercatat aset tetap jika besar kemungkinan manfaat ekonomis di masa depan akan mengalir ke Perseroan dan biaya tersebut dapat diukur secara andal. Sisa jumlah tercatat biaya komponen yang diganti atau biaya inspeksi terdahulu dihentikan pengakuannya. Biaya perawatan sehari-hari aset tetap diakui sebagai beban pada saat terjadinya. Perseroan memilih untuk menerapkan model Biaya, sehingga aset tetap Perseroan dicatat sebesar biaya perolehan dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai aset. Tanah diakui sebesar biaya perolehan dan tidak disusutkan. Penyusutan dihitung sejak bulan berikut setelah aset yang bersangkutan diperoleh, dengan menggunakan metode Garis Lurus, berdasarkan estimasi masa manfaat dan nilai residu dari masing-masing aset sebagai berikut:

2. SUMMARY OF SIGNIFICANT ACCOUNTING

POLICIES Continued

h. Fixed Assets and Depreciation Continued

Subsequent expenditures such as component replacement and major inspection are added to the carrying amount of the asset when it is probable that future economic benefits will flow to the Company and the cost of the item can be measured reliably. The carrying amounts of those parts that are replaced or any remaining carrying amounts of the cost of the previous inspection are derecognized. The costs of day-to-day servicing of an asset are recognized as an expense in the period in which they are incurred. The Company has chosen to adopt the Cost model, accordingly, the Company’s fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Land is stated at cost and is not depreciated. Depreciation is calculated starting from the following month in which the assets are acquired, using the Straight-line method, based on the estimated useful lives and residual value of each assets as follows: Masa Manfaat Useful Lives Nilai Residu TahunYears Residual Value B a n g u n a n 25 danand 35 20 danand 30 B u i l d i n g s Sarana dan Prasarana 3 - Leasehold Improvement Mesin dan Peralatan 3 - 16 - Machinery and Equipment Peralatan dan Perlengkapan 4 - 5 - Tools and Equipment K e n d a r a a n 5 - 8 - V e h i c l e s Peralatan IT 3 - 4 - IT Equipment D i s p e n s e r 5 - D i s p e n s e r s