Aset Tetap lanjutan Fixed Assets continued Aset dalam penyelesaian lanjutan
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING lanjutan
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
j. Aset Tetap lanjutan
j. Fixed Assets continued Aset dalam penyelesaian lanjutan
Construction in progress continued Biaya bunga dan biaya pinjaman lain, seperti biaya diskonto atas pinjaman baik yang secara langsung ataupun tidak langsung digunakan untuk mendanai proses pembangunan aset tertentu yang memenuhi syarat, dikapitalisasi sampai proses pembangunan tersebut selesai. Untuk pinjaman yang dapat diatribusikan secara langsung pada suatu aset tertentu yang memenuhi syarat, jumlah yang dikapitalisasi adalah sebesar biaya pinjaman yang terjadi selama tahun berjalan, dikurangi pendapatan investasi jangka pendek dari pinjaman tersebut. Untuk pinjaman yang tidak dapat diatribusikan secara langsung pada suatu aset tertentu yang memenuhi syarat, jumlah biaya pinjaman yang dikapitalisasi ditentukan dengan mengalikan tingkat kapitalisasi dengan pengeluaran untuk aset tertentu yang memenuhi syarat. Tingkat kapitalisasi adalah rata-rata tertimbang biaya pinjaman dibagi dengan jumlah pinjaman dari suatu periode tertentu, tidak termasuk pinjaman yang secara khusus digunakan untuk perolehan aset tertentu yang memenuhi syarat. Interest and other borrowing costs, such as discount fees on loans either directly or indirectly used in financing construction of a qualifying asset, are capitalised up to the date when construction is complete. For borrowings directly attributable to a qualifying asset, the amount to be capitalised is determined as the actual borrowing costs incurred during the year, less any income earned on the temporary investment of such borrowings. For borrowings that are not directly attributable to a qualifying asset, the amount to be capitalised is determined by applying a capitalisation rate to the amount expended on the qualifying asset. The capitalisation rate is the weighted average of the borrowing costs applicable to the total borrowings outstanding during the period, excluding borrowings directly attributable to financing the qualifying construction in progress. k. Aset Tidak berwujud k. Intangible AssetsParts
» Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» Pendirian Perusahaan dan Informasi Umum Establishment of the Company and General
» Dewan Komisaris, Direksi, Komite Audit, Sekretaris Perusahaan dan Karyawan
» Dasar penyajian SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan Changes in accounting policies and
» Perubahan kebijakan akuntansi dan pengungkapan lanjutan
» Prinsip-prinsip Konsolidasian Principles of Consolidation Entitas anak Subsidiaries
» Investasi Jangka Panjang lanjutan Long-term Investment continued
» Aset Tetap lanjutan Fixed Assets continued
» Aset Tetap lanjutan Fixed Assets continued Aset dalam penyelesaian lanjutan
» Aset Tidak berwujud Intangible Assets
» Aset tidak lancar dimiliki untuk dijual Non-current assets held for sales Sewa Lease
» Sewa lanjutan Lease continued
» Properti Investasi lanjutan Investment Property continued
» Provisi Provision SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Pengakuan Pendapatan dan Beban Revenues and Expenses Recognition
» Pengakuan Pendapatan SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Imbalan Kerja Employee Benefits
» Imbalan Kerja lanjutan Employee Benefits continued
» Employee Benefits continued SUMMARY OF SIGNIFICANT ACCOUNTING
» Penjabaran Mata Uang Asing lanjutan Foreign Currency Translations continued
» Pajak Penghasilan lanjutan Income Tax continued Segmen Operasi Operation Segments
» Instrumen Keuangan lanjutan Financial Instruments continued
» Financial Instruments continued vii. Penghentian pengakuan aset dan
» KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
» PIUTANG USAHA TRADE RECEIVABLES
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PERSEDIAAN Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» UANG MUKA INVESTASI JANGKA PANJANG LONG-TERM INVESTMENTS
» INVESTASI JANGKA PANJANG lanjutan LONG-TERM INVESTMENTS continued
» ASET TETAP FIXED ASSETS ASET TETAP lanjutan FIXED ASSETS continued
» PROPERTI INVESTASI INVESTMENT PROPERTY
» PROPERTI INVESTASI lanjutan INVESTMENT PROPERTY continued ASET LAIN-LAIN OTHER ASSETS
» PINJAMAN JANGKA PENDEK SHORT-TERM LOANS
» Hutang pajak Taxes payable Beban pajak Tax expense
» Pajak kini lanjutan Current taxes continued
» Tagihan restitusi pajak lanjutan Claim for tax refund continued Pajak tangguhan Deferred tax
» Pajak tangguhan lanjutan Deferred taxcontinued
» WESEL BAYAR lanjutan NOTES PAYABLE continued
» PINJAMAN JANGKA PANJANG LONG-TERM LOANS
» PINJAMAN JANGKA PANJANG lanjutan LONG-TERM LOANS continued
» MODAL CAPITAL Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» MODAL lanjutan CAPITAL continued
» BEBAN POKOK PENDAPATAN USAHA COST OF OPERATING REVENUES
» BEBAN POKOK BEBAN PENJUALAN,
» BEBAN KEUANGAN FINANCE COSTS IMBALAN KERJA EMPLOYEE BENEFITS
» IMBALAN KERJA lanjutan EMPLOYEE BENEFITS continued INFORMASI MENGENAI RELATED PARTIES INFORMATION
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued a Transaksi
» expenses RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued INFORMASI MENGENAI INFORMASI MENGENAI
» RELATED PARTIES INFORMATION continued
» INFORMASI MENGENAI RELATED PARTIES INFORMATION continued
» PERJANJIAN PENTING, Financial Report | PT Elnusa Tbk | Trusted Energy Services Company
» INFORMASI SEGMEN SEGMENT INFORMATION
» INFORMASI SEGMEN lanjutan SEGMENT INFORMATION continued
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
» FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES continued
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