{"id":1065,"date":"2023-06-28T01:23:40","date_gmt":"2023-06-28T01:23:40","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1065"},"modified":"2023-06-28T01:23:40","modified_gmt":"2023-06-28T01:23:40","slug":"what-are-fixed-assets-definition-types-how-to-record-and-examples","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-are-fixed-assets-definition-types-how-to-record-and-examples\/","title":{"rendered":"What are Fixed Assets? Definition, Types, How to Record and Examples"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">As a business actor, it is normal to struggle with numbers and calculations as well as various business terms. <\/span><span style=\"vertical-align: inherit;\">Instead, business actors will be far more familiar with the word fixed assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Asset itself is a term that is usually referred to as an asset. <\/span><span style=\"vertical-align: inherit;\">Where this is an asset that becomes a company&#8217;s economic resource that is used for the operational activities of a company. <\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For more details about the meaning of assets and also their grouping or other explanations.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/mudabicara.com\/en\/payment-gateway-definition-security-systems-and-methods\/\">Read Also : Payment Gateway: Definition, Security Systems and Methods<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Tentang_Aktiva_Tetap\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">About Fixed Assets<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets or assets are assets that will become one of the company&#8217;s economic resources that will be used for the company&#8217;s operational activities. <\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to the Financial Accounting Standards, in a basic framework for the preparation and presentation\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">of financial statements<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> . <\/span><span style=\"vertical-align: inherit;\">To be able to produce a product, the role of fixed assets is very large.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For example, land as a place to carry out production, buildings to be used for factories or offices, machines and also some equipment as tools for carrying out production and so on.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to a statement submitted by the Financial Accounting Standards or PSAK with Number 16 paragraph 5, it states that fixed assets are tangible assets that are obtained in a ready-to-use form or built first, which are then used in the operations of a company, not intended for sold in the normal course of the company&#8217;s activities and also has a useful life of more than one year.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">So it can be concluded that fixed assets are:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">tangible assets<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">have a useful life of more than one year<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">used in a company&#8217;s operations<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">nor is it intended to be resold to another person.<\/span><\/span><\/li>\n<\/ul>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is HR Planning? Definition, Factors, Purpose, and Benefits\" href=\"https:\/\/mudabicara.com\/en\/what-is-hr-planning-definition-factors-purpose-and-benefits\/\" rel=\"bookmark\">What is HR Planning? Definition, Factors, Purpose, and Benefits<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Pengelompokan_Aktiva_Tetap\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed Assets Grouping<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These fixed assets are indeed divided into several groups because they have different properties from other assets. <\/span><span style=\"vertical-align: inherit;\">The criteria itself also consists of various types of goods. <\/span><span style=\"vertical-align: inherit;\">Because of this, a further grouping is carried out related to these assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This grouping also depends on the accounting policies of each company. <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Because basically, the more fixed assets owned by a company, the more the number of groups.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets owned by a company usually consist of various forms. <\/span><span style=\"vertical-align: inherit;\">This depends on the nature and also the field of business that is occupied by the company. <\/span><span style=\"vertical-align: inherit;\">The value which tends to be large and the types and forms that are quite varied from this type of asset will cause companies to be more careful in classifying them.<\/span><\/span><\/p>\n<h3><span id=\"1_Berdasarkan_Tujuan_Akuntansi\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Based on Accounting Objectives<\/span><\/span><\/span><\/h3>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This group is usually unlimited, such as a land for company development land, livestock, and also for agricultural land.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Group of fixed assets which are usually limited and if it is used up, then the period. <\/span><span style=\"vertical-align: inherit;\">its use can be replaced with similar assets, for example, machines, buildings, tools, and also furniture and many others.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A group that is usually limited and when it has expired, it cannot be replaced with similar fixed assets, for example natural resources such as mining products and so on.<\/span><\/span><\/li>\n<\/ul>\n<h3><span id=\"2_Berdasarkan_dari_Sudut_Substansi\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Based on the point of substance<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to Sofyan, fixed assets can be grouped into various angles, including:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Tangible Assets or tangible assets. <\/span><span style=\"vertical-align: inherit;\">Examples of fixed assets are machinery, land, equipment and buildings.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Intangible Assets or intangible fixed assets such as patents, copyrights, franchises, goodwill, copyrights, and some that are still related.<\/span><\/span><\/li>\n<\/ul>\n<pre><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/mudabicara.com\/en\/what-is-a-general-journal-definition-purpose-and-function\/\">Read Also : What is a General Journal? Definition, Purpose and Function<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"3_Berdasarkan_Sudut_Yang_Disusutkan_atau_Tidak\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Based on the Shrinkage Angle or Not<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The following is a grouping of fixed assets based on an angle that is depreciated or not, some of which are as follows:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Depreciated Plant Assets. <\/span><span style=\"vertical-align: inherit;\">Fixed assets that are depreciated are buildings, equipment, machinery, inventory, roads, and so on.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Undepreciated Plant Assets. <\/span><span style=\"vertical-align: inherit;\">Fixed assets that cannot be depreciated are like land.<\/span><\/span><\/li>\n<\/ul>\n<h2><span id=\"Jenis_Dari_Aktiva_Tetap_dan_Juga_Contohnya\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Types of Fixed Assets and Examples<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These types of assets can be divided into two groups. <\/span><span style=\"vertical-align: inherit;\">The first group is tangible or tangible and the second is intangible or intangible. <\/span><span style=\"vertical-align: inherit;\">The following is an explanation of this type of asset.<\/span><\/span><\/p>\n<h3><span id=\"1_Aktiva_Tetap_Yang_Berwujud\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Tangible Fixed Assets<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This type of asset includes assets that can have a tangible form so that they can be seen. <\/span><span style=\"vertical-align: inherit;\">Examples are land, buildings, machinery, factories, and equipment. <\/span><span style=\"vertical-align: inherit;\">The period of use of tangible fixed assets is approximately more than one accounting period.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Tangible fixed assets can also be divided into two groups, namely assets that can experience a depreciation or depreciation. <\/span><span style=\"vertical-align: inherit;\">And at the same time that cannot be depreciated.<\/span><\/span><\/p>\n<h4><span id=\"a_Aktiva_Tanah\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><span style=\"vertical-align: inherit;\">Land Assets<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This land has a form so that it will not experience\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">depreciation<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> . <\/span><span style=\"vertical-align: inherit;\">The price of acquiring this land will include the purchase price, processing fees for certificates, commission fees, as well as odd land leveling fees.<\/span><\/span><\/p>\n<h4><span id=\"b_Aktiva_Bangunan\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><span style=\"vertical-align: inherit;\">Building Assets<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A building or a building is also included in the group of tangible fixed assets and can be depreciated. <\/span><span style=\"vertical-align: inherit;\">There are two ways to acquire buildings, namely through construction or purchase.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The cost of acquiring a building by means of construction is the cost of the architect&#8217;s services and also the cost of the contractor, the cost of materials, the cost of construction workers, and also the cost of a building permit.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Then the cost of acquiring the building purchased includes the purchase price of the building, commissions for intermediaries, fees for obtaining certificates,\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">land and building tax<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> costs , and also costs for carrying out renovations.<\/span><\/span><\/p>\n<h3><span id=\"c_Aktiva_Mesin\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><span style=\"vertical-align: inherit;\">Machine Assets<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">As we already know that the machine is actually tangible and can also experience depreciation. <\/span><span style=\"vertical-align: inherit;\">The price of the acquisition of this machine includes the purchase price, the cost of delivery, the cost of installation, as well as a value added tax, as well as insurance costs.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<\/strong><\/span><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" title=\"Permalink to: 6 Best Recommendations Online Bookkeeping Application for 2023\" href=\"https:\/\/mudabicara.com\/en\/6-best-online-bookkeeping-application-recommendations-for-2023\/\" rel=\"bookmark\">6 Best Recommendations Online Bookkeeping Application for 2023<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"2_Aktiva_Tetap_Yang_Tidak_Berwujud\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Intangible Fixed Assets<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These intangible assets are assets from companies that do not have a tangible form with an ordinary useful life of more than one year. <\/span><span style=\"vertical-align: inherit;\">The right or advantageous position for a company in earning income can be seen from this wealth. <\/span><span style=\"vertical-align: inherit;\">For example:<\/span><\/span><\/p>\n<h4><span id=\"a_Aktiva_tetap_Hak_Paten\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><span style=\"vertical-align: inherit;\">Patent Fixed Assets<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This patent is an exclusive right originating from a country to inventors for inventions in the field of technology for later use in production or sales of a product for a certain period.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Where this patent is known, I provide legal protection to the owner of the right from the possibility of imitation or counterfeiting of the product by other parties. <\/span><span style=\"vertical-align: inherit;\">This patent can be obtained by purchasing or self-developed. <\/span><span style=\"vertical-align: inherit;\">I don&#8217;t like to make a fuss or what it means to stay at home.<\/span><\/span><\/p>\n<h4><span id=\"b_Aktiva_Goodwill\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><span style=\"vertical-align: inherit;\">Goodwill Assets<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Goodwill is a difference in the value of accounting costs or the acquisition of a company at a fair market price or the value of the company&#8217;s book, of course. <\/span><span style=\"vertical-align: inherit;\">Where in goodwill this becomes an integral part of the corporate entity. <\/span><span style=\"vertical-align: inherit;\">So it will not be traded even though separately.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The factors that form goodwill include good reputation, identity of a well-known brand, strategic business location, and employee competence, as well as various kinds of technology used.<\/span><\/span><\/p>\n<h4><span id=\"c_Lisensi_Untuk_Beli_Daerah\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><span style=\"vertical-align: inherit;\">License To Purchase Area<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The license to store it, the official permission obtained to do, use, produce, and also simultaneously own something. <\/span><span style=\"vertical-align: inherit;\">Where this license can be in the form of permission to use a trademark, rights to an intellectual property, and also permission to sell products abroad.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Of course, this license can be obtained by purchasing or submitting an official application to the government with or without a fee.<\/span><\/span><\/p>\n<h4><span id=\"d_Lisensi_Hak_Cipta\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">d. <\/span><span style=\"vertical-align: inherit;\">Copyright License<\/span><\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Copyright is the right to an intellectual work in the fields of science, art, and literature which is quite distinctive and is granted based on an idea, method, procedure, or concept that has already been realized. <\/span><span style=\"vertical-align: inherit;\">For example, for copyrights on computer programs, maps, books, and also in the field of photography.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/mudabicara.com\/en\/tips-and-examples-of-business-planning-practical-and-easy\/\">Read Also : Tips and Examples of Business Planning, Practical and Easy!<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"Karakteristik_dari_Aktiva_Tetap\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Characteristics of Fixed Assets<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">As one of the assets or wealth owned by a company, fixed assets will certainly have characteristics that distinguish them from other types of assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">According to an opinion in Accounting Theory, the characteristics of these fixed assets are as follows:<\/span><\/span><\/p>\n<ol>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These fixed assets are acquired for later use in operations and also not for resale.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets will have a long-term nature and these generally also experience depreciation.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets if they have a physical substance.<\/span><\/span><\/li>\n<\/ol>\n<h2><span id=\"Perolehan_Aktiva_dan_Cara_Pencatatannya\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Acquisition of Assets and Method of Recording<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Below are several ways of explaining how to get fixed assets or can be called fixed assets:<\/span><\/span><\/p>\n<h3><span id=\"1_Melakukan_Pembelian_Tunai\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Make Cash Purchases<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets obtained from a cash purchase will be recorded in a bookkeeping with an amount equal to the money issued. <\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The amount of money that will be spent to be able to get an asset or fixed assets includes the price listed on the invoice and also all things such as costs incurred\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">so that the fixed assets<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0will remain ready for use.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If in a purchase of fixed assets there are several cash discounts, then the discount from the asset is due to a reduction in the price of the invoice, regardless of whether the discount will be obtained or not.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If in a purchase more than one type of fixed asset is found, then the price acquired must also be allocated to each product. <\/span><span style=\"vertical-align: inherit;\">For example, when buying a building and land, the acquisition price is allocated for a building and land.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The basis of the allocation used as much as possible will be carried out at the market price of each asset. <\/span><span style=\"vertical-align: inherit;\">The market price of this fixed asset is that in the case of purchasing land or buildings, a market price for land and a market price for the building must be found. <\/span><span style=\"vertical-align: inherit;\">Where at each of these market prices, it will later be compared and become the basis for the allocation of the acquisition price.<\/span><\/span><\/p>\n<h3><span id=\"2_Melakukan_Pembelian_Angsuran\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Make Installment Purchases<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If fixed assets are obtained from an installment purchase. <\/span><span style=\"vertical-align: inherit;\">So in the acquisition price may not include interest. <\/span><span style=\"vertical-align: inherit;\">This interest is given during installments, whether it is clearly stated or not even stated on its own. <\/span><span style=\"vertical-align: inherit;\">This should also be excluded from the acquisition cost and will also then be charged as an interest expense.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The way of recording is for payments every year which is made a journal by reducing the debt in the amount of the loan principal which is also repaid and then debiting the interest fee for the year concerned and with cash credit in the amount of installments to each person.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/mudabicara.com\/en\/whatsapp-business-api-price-list\/\">Read Also : WhatsApp Business API Price List<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"3_Ditukar_dengan_beberapa_Surat-surat_Berharga\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Exchanged with several Securities<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">This fixed asset is something that can be obtained in a way in exchange for bonds or shares of a company. <\/span><span style=\"vertical-align: inherit;\">This will then be recorded in the general ledger at a market price of the stock or bond price used by most exchangers. <\/span><span style=\"vertical-align: inherit;\">If the price in the area of \u200b\u200bthe stock or bond market is not known, then the price of the proceeds will be determined by the market price of the asset.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If the market price of the securities and fixed assets being exchanged is not known, then under these conditions the value of the exchange will be determined by a decision of the company&#8217;s leadership. <\/span><span style=\"vertical-align: inherit;\">The value of this exchange is also one of the basis for recording the price which is the acquisition of fixed assets and also the valuable values \u200b\u200bthat have been issued.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The exchange of fixed assets with bonds or by using a company&#8217;s shares will be recorded in a Share Capital or Bonds Payable account of the nominal value. <\/span><span style=\"vertical-align: inherit;\">The difference in this value will not be exchanged with the nominal value recorded in the Disagio or Agio account.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If in this exchange fixed assets with this company will add down payment. <\/span><span style=\"vertical-align: inherit;\">So if the price of the acquisition of the machine is the amount of money to be paid or even added to the market price through securities that are used as exchanges either professional or purchased.<\/span><\/span><\/p>\n<h3><span id=\"4_Ditukar_dengan_Aktiva_Tetap_yang_Lain\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. Exchanged with Other Fixed Assets<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Many purchases of fixed assets are made by exchanging or possibly trading in. <\/span><span style=\"vertical-align: inherit;\">Where old fixed assets are used to pay for new assets, even if it&#8217;s all or only a part where the shortfall will be paid in cash.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">It is this condition that makes the principle of fixed asset prices regarding acquisition must still be used, that is, new assets or fixed assets are capitalized with an amount equal to the price of the old fixed assets and then added with cash to be paid or capitalized, where this will be equal to the market price of the asset. new ones will be accepted.<\/span><\/span><\/p>\n<h3><span id=\"5_Didapatkan_dari_Hadiah_atau_bahkan_Donasi\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">5. Earned from Prizes or even Donations<\/span><\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets or fixed assets obtained from gifts or donation events can be recorded deviating from a cost principle. <\/span><span style=\"vertical-align: inherit;\">For us to be able to receive these gifts, often with that we will also execute costs, but unfortunately these costs are much smaller when compared to the value of the fixed assets received.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If these fixed assets are recorded at the cost that has been incurred, this will cause the amount of fixed assets and capital to be too small and the depreciation expense to be smaller. <\/span><span style=\"vertical-align: inherit;\">This is also enough to remind you how to handle it, fixed assets received as a gift are recorded at their market value. <\/span><span style=\"vertical-align: inherit;\">The depreciation or depreciation of fixed assets received from the gift will be immediately calculated in the same way as the others.<\/span><\/span><\/p>\n<h2><span id=\"Aktiva_Tetap_yang_Dibuat_Sendiri\"><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Self Created Fixed Assets<\/span><\/span><\/span><\/h2>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Through a certain consideration, companies often make their own assets or what can be called fixed assets where things are needed, such as a building, tools, and also various furniture. <\/span><span style=\"vertical-align: inherit;\">The creation of these fixed assets is generally intended to fill a capacity or employees who always provide an idea.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">All costs that are charged to be able to manufacture assets, unlike materials, direct wages, and direct factory overhead, will not cause problems because determining the cost price of a fixed decree is made correctly.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Calculating fixed assets may be quite complicated for those of you who are new to the world of calculations. <\/span><span style=\"vertical-align: inherit;\">But even so, you don&#8217;t need to worry because now there is an\u00a0 <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">accounting software<\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> available \u00a0that makes it easier for you to manage your finances in one dashboard.<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As a business actor, it is normal to struggle with numbers and <a class=\"read-more\" href=\"https:\/\/mudabicara.com\/en\/what-are-fixed-assets-definition-types-how-to-record-and-examples\/\" title=\"What are Fixed Assets? 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