Tanaman Belum Menghasilkan Immature Plantations

PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 46 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued Akun ini terdiri dari: This account consists of: 31 Desember 2008 December 31, 2008 Reklasifikasi Saldo Awal Reclassifications Saldo Akhir Beginning Penambahan Pengurangan Ending Balance Additions Deductions Balance Akumulasi Penyusutan Accumulated Depreciation Pemilikan Langsung Direct Ownership Jalan, jembatan dan saluran air 26.149.596 15.524.854 1.984.730 39.689.720 Roads, bridges and drainage Bangunan dan prasarana 56.379.347 14.353.240 4.094.353 66.638.234 Buildings and improvements Mesin dan peralatan 120.116.929 25.006.799 2.167.131 142.956.597 Machinery and equipment Alat pengangkutan 41.051.751 9.082.017 942.311 49.191.457 Transportation equipment Peralatan dan perabot kantor 12.905.219 6.756.946 69.464 19.592.701 Furniture and office equipment Sub-jumlah 256.602.842 70.723.856 9.257.989 318.068.709 Sub-total Pemilikan Tidak Langsung Indirect Ownership Aset Sewaan Leased Assets Alat pengangkutan 2.165.364 607.364 451.560 2.321.168 Transportation equipment Jumlah Akumulasi Total Accumulated Penyusutan 258.768.206 71.331.220 9.709.549 320.389.877 Depreciation Nilai Buku Bersih 741.088.723 743.285.954 Net Book Value Pembebanan penyusutan adalah sebagai berikut: The details of depreciation expenses were as follows: 2009 2008 Beban pokok penjualan 56.963.117 52.268.977 Cost of goods sold Beban umum dan administrasi 3.071.353 19.062.243 General and administrative expenses Jumlah 60.034.470 71.331.220 Total Rincian dari aset dalam penyelesaian adalah sebagai berikut: The details of construction-in-progress accounts were as follows: 31 Desember 2009 December 31, 2009 Persentase Akumulasi Estimasi Penyelesaian Biaya Penyelesaian Percentage of Accumulated Estimated Completion Cost Completion Date Jalan, jembatan dan saluran air 30 - 40 5.514.496 Agustus 2010 Roads, bridges and drainage August 2010 Bangunan dan prasarana 20 - 60 18.380.521 November 2010 Buildings and improvement Mesin dan peralatan 70 - 85 27.920.828 Mei 2010May 2010 Machineries and equipment Peralatan dan perabot kantor 60 - 90 1.443.826 Maret 2010March 2010 Furniture and office equipment Alat pengangkutan 50 - 80 1.254.251 Mei 2010May 2010 Transportation equipment Jumlah 54.513.922 Total PT BAKRIE SUMATERA PLANTATIONS Tbk. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2009 With Comparative Figures for the Year Ended December 31, 2008 Expressed in Thousand Rupiah, unless otherwise stated 47 12. ASET TETAP Lanjutan 12. FIXED ASSETS Continued 31 Desember 2008 December 31, 2008 Persentase Akumulasi Estimasi Penyelesaian Biaya Penyelesaian Percentage of Accumulated Estimated Completion Cost Completion Date Mei 2009 Jalan, jembatan dan saluran air 30 - 70 44.437.708 May 2009 Roads, bridges and drainage Mei 2009 Bangunan dan prasarana 10 - 95 33.835.177 May 2009 Buildings and improvements Agustus 2009 Mesin dan peralatan 10 - 95 9.160.379 August 2009 Machinery and equipment Peralatan dan perabot kantor 70 - 95 1.518.208 September 2009 Furniture and office equipment Jumlah 88.951.472 Total Aset dalam penyelesaian berupa bangunan dan prasarana pada tahun 2009 dan 2008, termasuk di dalamnya pembangunan proyek pabrik kelapa sawit Perusahaan dan Anak perusahaan tertentu. Construction-in-progress of building and improvements in 2009 and 2008, includes the development cost of oil palm factory project of the Company and certain Subsidiaries. Penambahan nilai perolehan aset tetap terdiri dari: Additions in carrying value of fixed assets consist of: 2009 2008 Perolehan selama tahun berjalan 42.327.855 83.840.880 Acquisitions during the year Reklasifikasi dari aset dalam Reclassifications from penyelesaian 24.678.711 172.788.994 construction-in-progress Reklasifikasi dari aset sewaan 3.504.607 1.231.230 Reclassifications from leased assets Jumlah 70.511.173 257.861.104 Total Pengurangan nilai perolehan aset tetap terdiri dari: Deductions in carrying value of fixed assets consist of: 2009 2008 Reklasifikasi dari aset dalam Reclassifications from penyelesaian ke tanaman construction-in-progress to belum menghasilkan 39.471.298 - immature plantations Reklasifikasi dari aset dalam Reclassifications from construction- penyelesaian ke aset tetap 24.678.711 172.788.994 in-progress to fixed assets Reklasifikasi dari aset sewaan 3.504.607 1.231.230 Reclassifications from leased assets Penghapusan 7.289.774 20.021.978 Disposals Jumlah 74.944.390 194.042.202 Total Tanah seluas kurang lebih 66.229 hektar berupa Hak Guna Usaha HGU yang akan berakhir pada berbagai tanggal antara tahun 2010 sampai dengan 2039. Manajemen Perusahaan dan Anak perusahaan berkeyakinan bahwa HGU tersebut dapat diperpanjang pada saat berakhirnya hak tersebut. Land area approximately 66,229 hectares represent Land Rights HGU that will expire on various dates from 2010 to 2039. The Company and Subsidiaries’ management believes that the HGU can be renewed upon expiry.