Entitas mengevaluasi akun tertentu jika terdapat informasi bahwa pelanggan yang

Entitas mengevaluasi akun tertentu jika terdapat

This preview shows page 32 - 34 out of 65 pages.

Entitas mengevaluasi akun tertentu jika terdapat informasi bahwa pelanggan yang bersangkutan tidak dapat memenuhi liabilitas keuangannya. Dalam hal tersebut, Entitas mempertimbangkan, berdasarkan fakta dan situasi yang tersedia, termasuk namun tidak terbatas pada, jangka waktu hubungan dengan pelanggan dan status kredit dari pelanggan dan faktor pasar yang telah diketahui, untuk mencatat provisi spesifik atas jumlah piutang guna mengurangi jumlah piutang pada jumlah yang diharapkan dapat diterima. Provisi spesifik ini dievaluasi kembali dan disesuaikan jika tambahan informasi yang diterima mempengaruhi jumlah penyisihan untuk penurunan nilai. The Entity evaluates specific accounts where it has information that certain customers are unable to meet their financial obligations. In these cases, the Entity use judgment, based on the best available facts and circumstances, including but not limited to, the length of its relationship with the customer and the customer’s current credit status and known market factors, to record specific provisions against amounts due to reduce its receivable amounts that expects to collect. These specific provisions are re-evaluated and adjusted as additional information received affects the amounts of allowance for impairment.
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- 28 - PT BETONJAYA MANUNGGAL Tbk CATATAN ATAS LAPORAN KEUANGAN (Lanjutan) 31 DESEMBER 2019 DAN 2018 (Disajikan dalam Rupiah, kecuali dinyatakan lain) PT BETONJAYA MANUNGGAL Tbk NOTES TO FINANCIAL STATEMENTS (Continued) DECEMBER 31, 2019 AND 2018 (Expressed in Rupiah, unless otherwise stated) b. Penyusutan Aset Tetap b. Depreciation of Fixed Assets Manajemen Entitas melakukan penelaahan berkala atas masa manfaat aset tetap berdasarkan faktor-faktor seperti kondisi teknis dan perkembangan teknologi di masa depan. The management of Entity reviews periodically the estimated useful lives of fixed assets based on factors such as technical specification and future technological developments. Manajemen akan menyesuaikan beban penyusutan jika masa manfaatnya berbeda dari estimasi sebelumnya atau manajemen akan menghapusbukukan atau melakukan penurunan nilai atas aset yang secara teknis telah usang atau aset non-strategis yang dihentikan penggunaannya atau dijual. Management will revise the depreciation charge where useful lives are different to those previously estimated, or it will write-off or write down assets which technically obsolete or non-strategic assets that have been abandoned or sold. Biaya perolehan aset tetap disusutkan dengan menggunakan metode garis lurus berdasarkan estimasi masa manfaat ekonomisnya. Manajemen mengestimasi masa manfaat ekonomis aset tetap adalah 4-20 tahun. Umur masa manfaat ini adalah umur yang secara umum diharapkan dalam industri di mana Entitas menjalankan bisnisnya.
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