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Amortization & Depresiasi

Amortization & Depresiasi. Andi Wijayanto, S.Sos., M.Si. Amortization. Amorti sasi : istilah yang digunakan untuk menyebut proses membayar kembali pinjaman (Walkenbach, 2001) .

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Amortization & Depresiasi

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  1. Amortization & Depresiasi Andi Wijayanto, S.Sos., M.Si

  2. 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)

  3. EXAMPLE 1 • What are the payments on a loan of $200,000 over 10 years, at 0.5% interest permonth (with payments in arrears)? • Function : PMT(rate, nper, pv, fv, type) • =PMT(0.5%,120,200000,0,0) • =$2,220.41

  4. 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

  5. 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 theloan? • Function : NPER(rate, pmt, pv, fv, type) • =NPER(0.45%,-1900,150000,0,0) • =97.76

  6. LATIHAN • 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 thepayments be? • If the bank insists on an amortization of $200,000 of a loan, how much extra can Iborrow on the balloon mortgage basis if I can afford payments of $3,000 permonth? The term of the loan is 10 years, and the current rate is 0.4% per month.

  7. 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:

  8. 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.

  9. 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 be2 (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 straight-linedepreciation when depreciation is greater than the declining balancecalculation.

  10. EXAMPLE • The asset’s original cost, $10,000, is assumed to have a useful life of 10years, with a salvage value of $1,000.

  11. 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

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