Annual Report - PT SMART Tbk

PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk DAN ANAK PERUSAHAANCatatan atas Laporan Keuangan Konsolidasi31 Desember 2010 dan 2009 serta untuk Tahun-tahunyang Berakhir pada Tanggal Tersebut(Disajikan dalam Jutaan Rupiah, Kecuali Dinyatakan Lain)PT SINAR MAS AGRO RESOURCESAND TECHNOLOGY Tbk AND ITS SUBSIDIARIESNotes to Consolidated Financial StatementsDecember 31, 2010 and 2009 andFor the Years then Ended(Expressed in Million Rupiah, Unless Otherwise Stated)2. Ikhtisar Kebijakan Akuntansi dan PelaporanKeuangan Penting (Lanjutan)2. Summary of Significant Accounting andFinancial Reporting Policies (Continued)n. Aset Tetap n. Property, Plant and EquipmentAset tetap, kecuali tanah, dinyatakanberdasarkan biaya perolehan, tetapi tidaktermasuk biaya perawatan sehari-hari,dikurangi akumulasi penyusutan danakumulasi rugi penurunan nilai, jika ada.Hak atas tanah dinyatakan berdasarkanbiaya perolehan dikurangi akumulasipenurunan nilai, jika ada.Biaya perolehan awal aset tetap meliputiharga perolehan, termasuk bea impor danpajak pembelian dan biaya-biaya yangdapat diatribusikan secara langsung untukmembawa aset ke lokasi dan kondisi yangdiinginkan sesuai dengan tujuanpenggunaan yang ditetapkan.Beban-beban yang timbul setelah asettetap digunakan, seperti beban perbaikandan pemeliharaan, dibebankan ke laba rugikonsolidasi pada saat terjadinya. Apabilabeban-beban tersebut menimbulkanpeningkatan manfaat ekonomis di masadatang dari penggunaan aset tetap tersebutyang dapat melebihi kinerja normalnya,maka beban-beban tersebut dikapitalisasisebagai tambahan biaya perolehan asettetap. Penyusutan dihitung berdasarkanmetode garis lurus (straight-line method)selama masa manfaat aset tetap sebagaiberikut:Property, plant and equipment, except land,are carried at cost, excluding day-to dayservicing, less accumulated depreciationand any impairment in value. Land is notdepreciated and is stated at cost less anyimpairment in value.The initial cost of property, plant andequipment consists of its purchase price,including import duties and taxes and anydirectly attributable costs in bringing theproperty, plant and equipment to itsworking condition and location for itsintended use.Expenditures incurred after the property,plant and equipment have been put intooperations, such as repairs andmaintenance costs, are normally chargedto operations in the year such costs areincurred. In situations where it can beclearly demonstrated that the expenditureshave resulted in an increase in the futureeconomic benefits expected to be obtainedfrom the use of the property, plant andequipment beyond its originally assessedstandard of performance, the expendituresare capitalized as additional costs ofproperty, plant and equipment.Depreciation is computed on a straight-linebasis over the property, plant andequipment’s useful lives as follows:Tahun/YearsTangki, prasarana jalan danjembatan 50Storage tanks, land improvements andbridgesBangunan 20 - 30 BuildingsMesin dan peralatan 5 - 25 Machinery and equipmentPerabot dan peralatan kantor 5 - 10 Office furniture and fixturesKendaraan 5 - 10 Transportation equipmentNilai tercatat aset tetap ditelaah kembalidan dilakukan penurunan nilai apabilaterdapat peristiwa atau perubahan kondisitertentu yang mengindikasikan nilai tercatattersebut tidak dapat dipulihkansepenuhnya.The carrying values of property, plant andequipment are reviewed for impairmentwhen events or changes in circumstancesindicate that the carrying values may not berecoverable.- 36 -