Amortization & Depresiasi - Diponegoro University | Institutional Repository (UNDIP-IR)
Amortization &
Depresiasi
Andi Wijayanto, S.Sos., M.Si
Amortization
Amortisasi : istilah yang digunakan untuk menyebut
proses membayar kembali pinjaman (Walkenbach,
2001).
Amortisasi : prosedur akuntansi yang secara
bertahap mengurangi nilai biaya dari suatu aktiva
dengan umur manfaat terbatas atau aktiva tidak
berwujud lain, melalui pembebanan berkala ke
pendapatan (Downes & Goodman, 1994).
Amortisasi : pembayaran Bunga plus pinjaman
pokok yang jumlahnya sama setiap tahun
(Syamsuddin, 1992)
EXAMPLE 1
What are the payments on a loan of
$200,000 over 10 years, at 0.5% interest per
month (with payments in arrears)?
Function : PMT(rate, nper, pv, fv, type)
=PMT(0.5%,120,200000,0,0)
=$2,220.41
EXAMPLE 2
I can afford payments of $2,500 per month,
and can borrow at 0.45% (per month) over 20
years. How much can I afford to borrow on a
fully redeemable mortgage?
Function : PV(rate, nper, pmt, fv, type)
=PV(0.45%,240,-2500,0,0)
=$366,433.74
EXAMPLE 3
I currently owe $150,000 on a mortgage, and
make payments of $1,900 per month. The
current interest rate is 0.45% per month. How
long will it take to repay the loan?
Function : NPER(rate, pmt, pv, fv, type)
=NPER(0.45%,-1900,150000,0,0)
=97.76
LATIHAN
1.
2.
I borrow $300,000 on a balloon mortgage over 15
years, with monthly payments on $100,000. The
balance of $200,000 is due at the end of the term.
The rate of interest is 0.4% per month, and
payments are made monthly in arrears. What will
the payments be?
If the bank insists on an amortization of $200,000
of a loan, how much extra can I borrow on the
balloon mortgage basis if I can afford payments of
$3,000 per month? The term of the loan is 10
years, and the current rate is 0.4% per month.
JAWABAN:
1. Function : PMT(rate, nper, pv, fv, type)
=PMT(0.4%,180,300000,-200000,0)
=–$1,580.41
2. Function : PMT(rate, nper, pv, fv, type)
=PMT(0.4%,120,200000,0,0)
=–$2,101.81:
DEPRESIASI
Depresiasi adalah penyusutan nilai aktiva
tetap seperti mesin dan peralatan, supaya
dapat mengalokasikan biayanya selama
umur manfaat aktiva.
Penyusutan mengurangi pendapatan kena
pajak, tetapi tidak mengurangi dana kas.
Depreciation Functions
Cost: Original cost of the asset.
Salvage: Salvage cost of the asset after it has fully depreciated.
Life: Number of periods over which the asset will depreciate.
Period: Period in the Life for which the calculation is being made.
Month: Number of months in the first year; if omitted, Excel uses
12.
Factor: Rate at which the balance declines; if omitted, it is
assumed to be 2 (that is, double-declining).
Rate: Interest rate per period. If you make payments monthly, for
example, you must divide the annual interest rate by 12.
No-switch: True or False. Specifies whether to switch to straightline depreciation when depreciation is greater than the declining
balance calculation.
EXAMPLE
The asset’s original cost, $10,000, is
assumed to have a useful life of 10 years,
with a salvage value of $1,000.
Referensi
Walkenbach, John. 2001. Excel 2002
Formulas. New York: M&T BooksAn imprint
of Hungry Minds, Inc.
Slide ini dapat didownload di:
http://andiwijayanto.blog.undip.ac.id
Depresiasi
Andi Wijayanto, S.Sos., M.Si
Amortization
Amortisasi : istilah yang digunakan untuk menyebut
proses membayar kembali pinjaman (Walkenbach,
2001).
Amortisasi : prosedur akuntansi yang secara
bertahap mengurangi nilai biaya dari suatu aktiva
dengan umur manfaat terbatas atau aktiva tidak
berwujud lain, melalui pembebanan berkala ke
pendapatan (Downes & Goodman, 1994).
Amortisasi : pembayaran Bunga plus pinjaman
pokok yang jumlahnya sama setiap tahun
(Syamsuddin, 1992)
EXAMPLE 1
What are the payments on a loan of
$200,000 over 10 years, at 0.5% interest per
month (with payments in arrears)?
Function : PMT(rate, nper, pv, fv, type)
=PMT(0.5%,120,200000,0,0)
=$2,220.41
EXAMPLE 2
I can afford payments of $2,500 per month,
and can borrow at 0.45% (per month) over 20
years. How much can I afford to borrow on a
fully redeemable mortgage?
Function : PV(rate, nper, pmt, fv, type)
=PV(0.45%,240,-2500,0,0)
=$366,433.74
EXAMPLE 3
I currently owe $150,000 on a mortgage, and
make payments of $1,900 per month. The
current interest rate is 0.45% per month. How
long will it take to repay the loan?
Function : NPER(rate, pmt, pv, fv, type)
=NPER(0.45%,-1900,150000,0,0)
=97.76
LATIHAN
1.
2.
I borrow $300,000 on a balloon mortgage over 15
years, with monthly payments on $100,000. The
balance of $200,000 is due at the end of the term.
The rate of interest is 0.4% per month, and
payments are made monthly in arrears. What will
the payments be?
If the bank insists on an amortization of $200,000
of a loan, how much extra can I borrow on the
balloon mortgage basis if I can afford payments of
$3,000 per month? The term of the loan is 10
years, and the current rate is 0.4% per month.
JAWABAN:
1. Function : PMT(rate, nper, pv, fv, type)
=PMT(0.4%,180,300000,-200000,0)
=–$1,580.41
2. Function : PMT(rate, nper, pv, fv, type)
=PMT(0.4%,120,200000,0,0)
=–$2,101.81:
DEPRESIASI
Depresiasi adalah penyusutan nilai aktiva
tetap seperti mesin dan peralatan, supaya
dapat mengalokasikan biayanya selama
umur manfaat aktiva.
Penyusutan mengurangi pendapatan kena
pajak, tetapi tidak mengurangi dana kas.
Depreciation Functions
Cost: Original cost of the asset.
Salvage: Salvage cost of the asset after it has fully depreciated.
Life: Number of periods over which the asset will depreciate.
Period: Period in the Life for which the calculation is being made.
Month: Number of months in the first year; if omitted, Excel uses
12.
Factor: Rate at which the balance declines; if omitted, it is
assumed to be 2 (that is, double-declining).
Rate: Interest rate per period. If you make payments monthly, for
example, you must divide the annual interest rate by 12.
No-switch: True or False. Specifies whether to switch to straightline depreciation when depreciation is greater than the declining
balance calculation.
EXAMPLE
The asset’s original cost, $10,000, is
assumed to have a useful life of 10 years,
with a salvage value of $1,000.
Referensi
Walkenbach, John. 2001. Excel 2002
Formulas. New York: M&T BooksAn imprint
of Hungry Minds, Inc.
Slide ini dapat didownload di:
http://andiwijayanto.blog.undip.ac.id