64
Lanjutan Lampran 3. Biaya Penyusutan: Parang Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
50,000 100,000
3 2,778
2 2
50,000 100,000
3 2,778
3 1
70,000 70,000
3 1,944
4 1
65,000 65,000
3 1,806
5 1
50,000 50,000
3 1,389
6 1
58,000 58,000
3 1,611
7 1
55,000 55,000
3 1,528
8 1
70,000 70,000
3 1,944
9 1
60,000 60,000
3 1,667
10 2
58,000 116,000
3 3,222
11 1
70,000 70,000
3 1,944
12 2
50,000 100,000
3 2,778
13 3
50,000 150,000
3 4,167
14 1
60,000 60,000
2 2,500
15 1
57,000 57,000
3 1,583
16 2
55,000 110,000
3 3,056
17 2
50,000 100,000
3 2,778
18 1
65,000 65,000
3 1,806
19 2
50,000 100,000
3 2,778
20 2
55,000 110,000
2 4,583
Total 30
1,148,000 1,666,000
58 48,639
Rata-rata 1.5
57,400 83,300
2.9 2,432
Universitas Sumatera Utara
65
Lanjutan Lampiran 3. Biaya Penyusutan: Sekop Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
50,000 100,000
5 1,667
2 2
60,000 120,000
5 2,000
3 1
58,000 58,000
5 967
4 1
65,000 65,000
5 1,083
5 1
55,000 55,000
5 917
6 1
55,000 55,000
5 917
7 1
60,000 60,000
5 1,000
8 1
80,000 80,000
5 1,333
9 1
60,000 60,000
5 1,000
10 1
65,000 65,000
5 1,083
11 1
40,000 40,000
5 667
12 2
55,000 110,000
5 1,833
13 3
50,000 150,000
5 2,500
14 2
72,000 144,000
5 2,400
15 2
60,000 120,000
5 2,000
16 2
55,000 110,000
5 1,833
17 2
50,000 100,000
5 1,667
18 2
75,000 150,000
5 2,500
19 3
55,000 165,000
5 2,750
20 3
50,000 150,000
5 2,500
Total 34
1,170,000 1,957,000
100 32,617
Rata-rata 1.7
58,500 97,850
5 1,631
Universitas Sumatera Utara
66
Lanjutan Lampiran 3. Biaya Penyusutan: Cangkul Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 5
80,000 400,000
5 6,667
2 5
75,000 375,000
5 6,250
3 8
75,000 375,000
5 6,250
4 1
82,000 82,000
5 1,367
5 4
80,000 320,000
4 6,667
6 6
75,000 450,000
5 7,500
7 5
88,000 440,000
4 9,167
8 5
80,000 400,000
5 6,667
9 5
80,000 400,000
5 6,667
10 4
82,000 328,000
5 5,467
11 5
90,000 450,000
5 7,500
12 5
80,000 400,000
5 6,667
13 10
75,000 750,000
3 20,833
14 5
72,000 360,000
5 6,000
15 5
85,000 425,000
5 7,083
16 3
85,000 255,000
5 4,250
17 5
85,000 425,000
4 8,854
18 5
80,000 400,000
5 6,667
19 10
80,000 800,000
5 13,333
20 10
85,000 850,000
5 14,167
Total 111
1,614,000 8,685,000
95 158,021
Rata-rata 5.55
80,700 434,250
4.75 7,901
Universitas Sumatera Utara
67
Lanjutan Lampiran 3. Biaya Penyusutan: Angkong Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
400,000 800,000
5 13,333
2 4
450,000 1,800,000
5 30,000
3 2
450,000 900,000
5 15,000
4 1
500,000 1,000,000
5 16,667
5 2
475,000 950,000
5 15,833
6 1
500,000 500,000
5 8,333
7 2
390,000 780,000
5 13,000
8 2
400,000 800,000
5 13,333
9 1
400,000 400,000
5 6,667
10 1
450,000 450,000
5 7,500
11 2
550,000 1,100,000
5 18,333
12 2
400,000 800,000
5 13,333
13 2
450,000 900,000
5 15,000
14 2
450,000 900,000
5 15,000
15 2
480,000 960,000
5 16,000
16 2
400,000 800,000
5 13,333
17 2
400,000 800,000
5 13,333
18 2
400,000 800,000
5 13,333
19 4
430,000 1,720,000
5 28,667
20 3
450,000 1,350,000
5 22,500
Total 41
8,825,000 18,510,000
100 308,500
Rata-rata 2.05
441,250 925,500
5 15,425
Universitas Sumatera Utara
68
Lanjutan Lampiran 3. Biaya Penyusutan: Gancu Sampel
Jumlah Harga Beli
Total Nilai Akhir
Umur Ekonomis Biaya Penyusutan
unit Rpunit
Rp Rp
tahun Per Bulan Rp
1 2
40,000 80,000
8 833
2 3
35,000 105,000
8 1,094
3 3
40,000 120,000
8 1,250
4 1
50,000 50,000
8 521
5 2
40,000 80,000
8 833
6 2
40,000 80,000
8 833
7 2
45,000 90,000
7 1,071
8 2
40,000 80,000
8 833
9 2
50,000 100,000
8 1,042
10 1
40,000 40,000
8 417
11 2
45,000 90,000
8 938
12 2
35,000 70,000
7 833
13 4
40,000 160,000
9 1,481
14 2
50,000 100,000
9 926
15 2
40,000 80,000
9 741
16 1
40,000 40,000
9 370
17 2
45,000 90,000
9 833
18 2
40,000 80,000
9 741
19 4
40,000 160,000
9 1,481
20 4
35,000 140,000
8 1,458
Total 45
830,000 1,835,000
165 18,531
Rata-rata 2.25
41,500 91,750
8.25 927
