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SEWA DARI SISI LESSOR, GROUP 13
25 SATYA BUDI TAMA
27 TSALATSA NABILAH -…
SEWA DARI SISI LESSOR
Klasifikasi
Lease Term Test
Masa sewa adalah sebagian besar umur ekonomik dari aset pendasar meski hak kepemilikan tidak dialihkan. (> 75%).
Dalamhal terdapat renewal option maka tambahan masa sewa ikutdiperhitungkan ke dalam menghitung Lease Term Test.
Present Value Test
Pada tanggal insepsi, nilai kini dari pembayaran sewa setidaknya mencakup secara substansial seluruh nilai wajar aset pendasar.
(PV annual payment + PV Guaranteed RV)
(> 90 % FV aset).
Purchase Option Test
Penyewa memiliki opsi untuk membeli aset pendasar pada harga yang diperkirakan cukup rendah dari nilai wajar pada tanggal opsi tersebut mulai dapat dieksekusi sehingga menjadi cukup pasti, pada tanggal insepsi, bahwa opsi tersebut akan dieksekusi.
Alternative use Test
Aset pendasar bersifat khusus sehingga hanya penyewa yang dapat menggunakannya tanpa modifikasi signifikan.
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Initial Direct Cost
Initial direct costs are incremental costs of a lease that would not have been incurred had the lease not been executed. Initial direct costs incurred by the lessee are included in the cost of the right-of-use asset but are not recorded as part of the lease liability.
Lessor accounting for initial direct costs depends on the type of lease.
• For operating leases, a lessor defers the initial direct costs and amortizes them as expenses over the term of the lease.
• For finance leases, the lessor expenses initial direct costs at lease commencement (in the period in which it recognizes the profit on the sale).
Executory Cost
Executory Costs are normal expenses associated with owning a leased asset, such as property insurance and property taxes. Executory costs included in the fixed payments required by the lessor should be included in lease payments for purposes of measuring the lease liability.
Payments by the lessee made directly to the taxing authority or insurance provider are considered variable payments and are expensed as incurred.
Operating Lease
Dalam hal sewa diklasifikasikan sewa operasi maka pesewa akan mengakui sebagai Rent Revenue sepanjang periode sewa. Kemudian, karena aset sewa masih dicatat oleh lessor, maka yang mencatat depresiasi atas aset sewa adalah lessor.
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