Computation of some coefficients in equations of combined transfer using the straight-line method

1971 ◽  
Vol 21 (5) ◽  
pp. 1399-1402
Author(s):  
A. S. Bomko
Keyword(s):  
Line Method ◽  
Straight Line ◽  
Straight Line Method

scholarly journals EVALUASI PERLAKUAN AKUNTANSI ASET TETAP PADA CV SARANA ADI PUTRA PERIODE 2017 s/d 2018

2020 ◽  
Vol 12 (1) ◽  
pp. 95-104
Author(s):  
Fany Asmara ◽  
Yumniati Agustina
Keyword(s):  
Qualitative Methods ◽  
Purchase Price ◽  
Book Value ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Acquisition Costs ◽  
Straight Line Method ◽  
Descriptive Qualitative

The purpose of this study is to evaluate the accounting treatment of fixed assets in CV Sarana Adi Putra by using descriptive qualitative methods. This study refers to SAK ETAP Chapter 15 concerning fixed assets that apply in Indonesia. With the evaluation results of this study it can be concluded in terms of recognition of fixed assets are recognized if the fixed assets have been used as operational which is in accordance with SAK ETAP, and the acquisition of fixed assets is not in accordance with SAK ETAP because the company only records the purchase price, and costs incurred are directly charged . In terms of measurement of fixed assets, it is not in accordance with SAK ETAP because there is no policy governing the valuation. In terms of the methods of preparation, the company uses the straight-line method in accordance with SAK ETAP. In terms of the presentation of fixed assets, the company records acquisition costs, depreciation expense, accumulated depreciation, book value in which the accumulated depreciation is reduced according to SAK ETAP. in terms of disclosure of fixed assets, is not in accordance with SAK ETAP because there is no policy governing the disclosure.   Keywords: Fixed Assets, SAK ETAP Chapter 15 concerning Fixed Assets

scholarly journals Deprication Measurement on Computer Lab Inventory using Straight-Line Method

2019 ◽  
Vol 1175 ◽  
pp. 012087
Author(s):  
Diki Arisandi ◽  
Luluk Elvitaria ◽  
Seri Hartati ◽  
Liza Trisnawati ◽  
Darsono Nababan
Keyword(s):  
Computer Lab ◽  
Line Method ◽  
Straight Line ◽  
Straight Line Method

The determination of the stoichiometry and stability constant of weak complexes in solution: a restatement of the "straight-line" method

1983 ◽  
Vol 61 (6) ◽  
pp. 1100-1102 ◽  
Author(s):  
Aurelio Beltrán-Porter ◽  
José A. Ramírez
Keyword(s):  
Stability Constant ◽  
Stoichiometric Ratio ◽  
Complex Species ◽  
Line Method ◽  
Straight Line ◽  
Weak Complexes ◽  
The Stability ◽  
Degree Of Condensation ◽  
Straight Line Method

Usually, to establish the degree of condensation of a complex species in solution, primarily when it is a weak complex, is more cumbersome than to determine the stoichiometric ratio itself. The present work describes a modification of the Asmus method in order to render it suitable for the determination of the actual stoichiometric coefficients and the stability constant of weak complexes whatever the degree of condensation may be.

scholarly journals ANALISIS PENERAPAN METODE PENYUSUTAN ASET TETAP UNTUK MENGOPTIMALKAN BEBAN PPH TERUTANG PT WELDINGTON INDONESIA PADA TAHUN 2013

2018 ◽  
Vol 12 (1) ◽  
pp. 16-28
Author(s):  
Priska Patricia ◽  
Yuliana Sumadi
Keyword(s):  
Income Tax ◽  
Balance Method ◽  
Fiscal Year ◽  
Net Income ◽  
Trading Company ◽  
Line Method ◽  
Straight Line ◽  
Fixed Assets ◽  
Straight Line Method ◽  
Year 2013

PT Weldington Indonesia is a trading company for welding and cutting equipments and accessories (iron materials). The Company applies Straight-Line methodology to capitalize its fixed assets. Under Straight-Line methodology, PT Weldington Indonesia’s 2013’s Net Income and Income Tax, were Rp 2,907,835,195, and Rp 646,955,422, whereas under the Declining-Balance method, the Net Fiscal Income and Income Tax were Rp 2,902,350,988 and Rp 645,735,301. In Fiscal Year 2013, the depreciation expense calculation under Straight-Line method resulted to a lower depreciation value and higher Profit Before Tax, compared to the Declining-Balance method. In conclusion, the 2013 Income Tax was lower under Declining-Balance method compared to Straight-Line method.

scholarly journals QUESTIONS OF RECOGNITION AND DEPRECIATION OF OBJECTS OF ACCOUNTING IN THE FIELD OF LAND RELATIONS

2018 ◽  
Vol 8 (39) ◽  
pp. 35-49
Author(s):  
Alexander Petruk ◽  
Sergey Legenchuk ◽  
Tetyana Ostapchuk ◽  
Oksana Novak
Keyword(s):  
Production Method ◽  
Capital Expenditures ◽  
Residual Value ◽  
Line Method ◽  
Straight Line ◽  
Land Relations ◽  
The Right ◽  
Land Improvement ◽  
Straight Line Method

Recognition of criteria for all assets of an enterprise based on the study of normative and methodological documents were investigated and summarized in this article. The approaches to the criteria for recognition and depreciation of such objects of long-term assets as capital expenditures on land improvement and land use rights are explored. The depreciation charge for capital expenditures on land improvement should be carried out using the straight-line method, the method of reducing the residual value or cumulative, since the tax law does not use the method of accelerated reduction of residual value, and it is inappropriate to apply the production method of depreciation. Using the method of reducing the residual value or cumulative, will allow in the shortest possible time to accumulate depreciation deductions, keeping them from inflation depreciation. The straight-line method should be applied for the right to use a land plot because it is possible for use for the objects that were recognized as intangible assets. In accounting for monitoring the formation and use of depreciation deductions for reproduction of the above-mentioned objects of long-term assets, it is recommended for the calculation of the amounts to collect the required settlement information on accounts using the MS Excel table processor. The practical application of this table processor will simplify the calculation and promptness of providing information to investors, shareholders and others, and it will enable them to strategically approach the formation of depreciation policy of the enterprise.

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