Transfer ownership

Nilai Buku 50,000,000

Membayar sewa 11,396,761

Lessor
1-Jan-19
Piutang Sewa Pembiayaan 50,000,000
Aset - Traktor 50,000,000
Kas 11,396,761
Piutang Sewa Pembiayaan 11,396,761

12/31/2019 Piutang Bunga 2,702,227

Pendapatan Bunga 2,702,227

1/1/2020 Kas 11,396,761

Piutang Bunga 2,702,227
Piutang Sewa Pembiayaan 8,694,534
31-Dec-23 No. entry

Bargain Purchase Option

Lessor
1-Jan-19
Piutang Sewa Pembiayaan 75,000,000
Aset - Traktor 75,000,000
Kas 16,497,124
Piutang Sewa Pembiayaan 16,497,124

12/31/2019 Piutang Bunga 5,850,288

Pendapatan Bunga 5,850,288

1/1/2020 Kas 16,497,124

Piutang Bunga 5,850,288
Piutang Sewa Pembiayaan 10,646,836

31-Dec-23 kas 10,000,000

Piutang 909,091
Piutang Sewa Pembiayaan 9,090,909
(ambil garis paling bawah di tabel )
 kontrak 5 tahun 7% bunga
umur manfaat 8 tahun
PV Rp11,396,761.05

Lesse

Aset Hak Guna 50,000,000

Liabilitas Sewa 50,000,000
Liabilitas Sewa 11,396,761
Kas 11,396,761

Dr Beban Bunga 2,702,227

Utang Bunga 2,702,227
Beban Depresiasi 6,250,000
Akumulasi Depresi 6,250,000
Liabilitas Sewa 8,694,534
Utang Bunga 2,702,227
kas 11,396,761
Beban Depresiasi 6,250,000
Akumulasi Depresi 6,250,000
Aset Tetap 18,750,000
Akumulasi Depresi
Aset Hak Guna 18,750,000

Lesse

Aset Hak Guna 75,000,000

Liabilitas Sewa 75,000,000
Liabilitas Sewa 16,497,124
Kas 16,497,124

Dr Beban Bunga 5,850,288

Utang Bunga 5,850,288
Beban Depresiasi 7,500,000
Akumulasi Depresi 7,500,000
Liabilitas Sewa 10,646,836
Utang Bunga 5,850,288
kas 16,497,124
(Pembayaran Sewa)
Liabilitas Sewa 9,090,909
Utang Bunga 909,091
Kas 10,000,000
(OPSI BELI)
Aset Tetap 37,500,000 ASET TETAP DI CATAT PADA NILAI WAJAR
Aset Hak Guna 37,500,000
(Reklasifikasi)
Tabel Margin Lesse

Date cash Paid/ Received Interest Amortization

1-Jan-19
1-Jan-19 7,359,278 7,359,278
1-Jan-20 7,359,278 1,811,258 5,548,020
1-Jan-21 7,359,278 1,367,416 5,991,862
1-Jan-22 7,359,278 888,067 6,471,211
5,000,000 370,370 4,629,630

Tabel Margin Lessor

Date cash Paid/ Received Interest Amortization
1-Jan-19
1-Jan-19 7,359,278 7,359,278
1-Jan-20 7,359,278 2,105,270 5,254,008
1-Jan-21 7,359,278 1,684,949 5,674,329
1-Jan-22 7,359,278 1,231,003 6,128,275
10,000,000 740,741 9,259,259

7,500,000
 Mesin MRI 30,000,000
Carrying Amount Liabilitas Sewa Lesse 26,324,851
30,000,000 Single sum 3,675,150
22,640,722 30,000,000
17,092,702
11,100,840
4,629,629
- 1

Liabilitas Sewa
Carrying Amount 68,774,331 PV Pelmbayaran sewa x Bunga Anuity
33,675,150 6,209,213 PV Opsi Beli x Single Sum
26,315,872 74,983,544
21,061,863 3,675,150
15,387,534
9,259,259
- 0
7,500,000
n sewa x Bunga Anuity
Transfer ownership

Date cash Paid/ Received Interest Amortization

11,396,761 11,396,761
11,396,761 2,702,227 8,694,534
11,396,762 2,093,609 9,303,153
11,396,762 1,442,389 9,954,373
11,396,763 745,583 10,651,180

Bargain Purchase Option

Date cash Paid/ Received Interest Amortization
1-Jan-19
1-Jan-19 16,497,124 16,497,124
1-Jan-20 16,497,124 5,850,288 10,646,836
1-Jan-21 16,497,124 4,785,604 11,711,520
1-Jan-22 16,497,124 3,614,452 12,882,672
1-Jan-23 16,497,124 2,326,185 14,170,939
1-Jan-24 10,000,000 909,091 9,090,909
 Carrying Amount
50,000,000
38,603,239
29,908,705
20,605,552
10,651,179
- 2

Liabilitas Sewa
Carrying Amount 68,774,331 PV Pelmbayaran sewa x Bunga Anuity
75,000,000 6,209,213 PV Opsi Beli x Single Sum
58,502,876 74,983,544
47,856,040
36,144,520
23,261,848
9,090,908
- 1