Tanaman menghasilkan Mature plantations

are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 58 13. ASET TETAP lanjutan 13. FIXED ASSETS continued Tahun yang berakhir pada 31 Desember 2016 Year ended December 31, 2016 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Akumulasi penyusutan Accumulated depreciation Bangunan 174.332.334 40.702.984 3.340.585 - 211.694.733 Buildings Prasarana 53.680.031 14.256.079 27.614 - 67.908.496 Infrastructures Mesin dan peralatan 585.263.814 93.637.032 600.652 - 678.300.194 Machinery and equipment Tangki 12.628.588 687.547 - - 13.316.135 Tanks Kendaraan dan alat-alat berat 159.461.903 32.251.156 11.136.121 - 180.576.938 Vehicles and heavy equipment Peralatan kantor 57.416.309 9.440.544 730.408 - 66.126.445 Office equipment Total akumulasi penyusutan 1.042.782.979 190.975.342 15.835.380 - 1.217.922.941 Total accumulated depreciation Nilai tercatat 1.916.770.697 1.875.242.118 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.909.328.520 1.867.799.941 Net carrying value Penambahan nilai perolehan termasuk penambahan dari kombinasi bisnis sebesar Rp26.046.287 dan akumulasi penyusutan sebesar Rp41.136 Catatan 4 Additions of cost include additions through business combination amounting to Rp26,046,287 and accumulated depreciation amounting to Rp41,136 Note 4 Pengurangan nilai perolehan termasuk pengurangan dari pelepasan entitas anak sebesar Rp44.821.600 dan akumulasi penyusutan sebesar Rp10.571.671 Catatan 5 Deductions of cost include deductions through disposal of a subsidiary amounting to Rp44,821,600 and accumulated depreciation amounting Rp10,571,671 Note 5 Tahun yang berakhir pada 31 Desember 2015 Year ended December 31, 2015 Saldo awal Saldo akhir Beginning Penambahan Pengurangan Reklasifikasi Ending balance Additions Deductions Reclassifications balance Nilai perolehan Cost Tanah 299.933.261 77.184.287 - - 377.117.548 Land Bangunan 575.629.973 43.152.469 240.099 71.496.637 690.038.980 Buildings Prasarana 227.101.621 8.035.019 - 32.961.526 268.098.166 Infrastructures Mesin dan peralatan 895.419.425 28.269.924 1.066.356 48.987.345 971.610.338 Machinery and equipment Tangki 19.043.457 382.491 42.611 - 19.383.337 Tanks Kendaraan dan alat-alat berat 269.321.550 51.177.074 2.025.319 - 318.473.305 Vehicles and heavy equipment Peralatan kantor 68.677.224 13.363.627 231.725 - 81.809.126 Office equipment Aset dalam penyelesaian 240.415.998 146.052.386 - 153.445.508 233.022.876 Constructions in progress Total nilai perolehan 2.595.542.509 367.617.277 3.606.110 - 2.959.553.676 Total cost Akumulasi penyusutan Accumulated depreciation Bangunan 140.852.590 33.580.924 101.180 - 174.332.334 Buildings Prasarana 41.394.448 12.285.583 - - 53.680.031 Infrastructures Mesin dan peralatan 508.985.634 77.161.011 882.831 - 585.263.814 Machinery and equipment Tangki 12.012.490 645.614 29.516 - 12.628.588 Tanks Kendaraan dan alat-alat berat 130.505.092 30.358.732 1.401.921 - 159.461.903 Vehicles and heavy equipment Peralatan kantor 48.184.473 9.366.090 134.254 - 57.416.309 Office equipment Total akumulasi penyusutan 881.934.727 163.397.954 2.549.702 - 1.042.782.979 Total accumulated depreciation Nilai tercatat 1.713.607.782 1.916.770.697 Carrying value Penurunan nilai 7.442.177 - - - 7.442.177 Impairment loss Nilai tercatat neto 1.706.165.605 1.909.328.520 Net carrying value Penambahan nilai perolehan tanah termasuk penambahan dari kombinasi bisnis - pada nilai wajar sebesar Rp3.500.000 Catatan 4 Additions of cost of land include additions through business combination – at fair value amounting to Rp3,500,000 Note 4 are in the Indonesian language. PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN Tanggal 31 Desember 2016 dan untuk Tahun yang Berakhir pada Tanggal Tersebut Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS As of December 31, 2016 and for the Year Then Ended Expressed in thousands of Rupiah, unless otherwise stated 59 13. ASET TETAP lanjutan 13. FIXED ASSETS continued Semua aset tetap tersebut merupakan aset tetap kepemilikan langsung. All fixed assets are direct ownership. Penyusutan aset tetap dibebankan ke akun-akun berikut ini: Depreciation of fixed assets were charged to the following accounts: Tahun yang berakhir pada tanggal 31 Desember Year ended December 31, 2016 2015 Beban pokok penjualan 165.144.694 142.188.537 Cost of sales Tanaman belum menghasilkan - Immature plantations - biaya pengembangan 13.398.969 11.232.252 development cost Hutan tanaman industri Industrial timber and non-timber dalam pengembangan 6.297.069 4.289.521 plantations under development stage Beban umum dan administrasi 6.093.474 5.687.644 General and administrative expenses Total 190.934.206 163.397.954 Total Pada tanggal-tanggal 31 Desember 2016 dan 2015, rincian persentase penyelesaian dan estimasi waktu penyelesaian untuk aset dalam penyelesaian adalah sebagai berikut: As of December 31, 2016 and 2015, the details of percentage of completion and estimated completion dates of constructions in progress are as follows: Persentase Nilai Estimasi penyelesaian tercatat waktu penyelesaian Percentage of Carrying Estimated time 31 Desember 2016 completion value of completion December 31, 2016 Bangunan 60 76.106.445 AgustusAugust 2017 Buildings Prasarana 67 13.499.673 JuniJune 2017 Infrastructure Mesin dan peralatan 84 12.474.883 JuniJune 2017 Machinery and equipment 102.081.001 Persentase Nilai Estimasi penyelesaian tercatat waktu penyelesaian Percentage of Carrying Estimated time 31 Desember 2015 completion value of completion December 31, 2015 Mesin dan peralatan 81 126.219.217 JuniJune 2016 Machinery and equipment Bangunan 46 84.407.628 SeptemberSeptember 2016 Buildings Prasarana 75 22.361.031 AgustusAugust 2016 Infrastructures Tangki 5 35.000 JuniJune 2016 Tanks 233.022.876 Pada tanggal 31 Desember 2016, nilai perolehan aset tetap Grup yang telah disusutkan penuh namun masih digunakan adalah sebesar Rp423.567.824 2015: Rp391.303.499, yang terutama terdiri atas mesin dan peralatan, kendaraan dan alat-alat berat. As of December 31, 2016, the costs of the Group’s fixed assets that have been fully depreciated but are still being utilized amounted to Rp423,567,824 2015: Rp391,303,499, which mainly consist of machineries and equipment, vehicles and heavy equipment.