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DEPERESIASI, IMPAIRMENT, DAN DEPLESI - Coggle Diagram

- - - - Masa manfaat berbeda dengan masa fisik asset,
        Alasan Penghentian asset:
        
        Faktor Fisik
        
        Faktor Ekonomi
    - - Cost - Residual Value
    - - Metode Double Declining Balance
        Cost + (2 x Tarif Straight Line)
      - Metode Activity / Units of output
        Depreciable Base÷Total Estimated Hours/Unit x Hours/Unit this year
      - Metode Straight Line
        Depreciable Base+Estimtated Useful Life
      - Sum Of The Years Digit
        Depreciable Base+Jumlah Angka Tahun
        (n(n+1)+2)
- - - - (FV - Cost to Sell)
      - Value in Use
        (nilai pakai berdasarkan PV)