PSAK No 17

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PSAK No 17

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zulhamzidan

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Kelompok 5 : Nurita Anggraini (201070037) Annisha Fanya (201070040) Lilydia (201070049) Maryam (201070050) Vina Oktaviani (201070069)

Definisi Penyusutan

Aktiva
Yang Dapat Disusutkan Yang Tidak Dapat Disusutkan

Pengertian

Bisa lebih pendek dan bisa lebih panjang Didasarkan pada pengalaman

Nilai Sisa
Pengertian

Terkadang tidak signifikan

Penentuan nilai sisa

Metode Penyusutan
Waktu Straight Line Sum of The Year Declining Balance Penggunaan Service Hours Productive Output Kriteria Lainnya Group and Composite Annuity Inventory Systems

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