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The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)d. Persediaan d. InventoriesPersediaan dinyatakan sebesar nilai yanglebih rendah antara nilai perolehan atau nilairealisasi neto. Nilai perolehan untuk barangjadi ditentukan dengan menggunakanmetode rata-rata tertimbang, sedangkan nilaiperolehan untuk bahan baku, bahanpembantu dan bahan bakar ditentukandengan menggunakan metode masukpertama, keluar pertama (“FIFO”).Cadangan penurunan nilai persediaanditetapkan untuk menurunkan nilai tercatatpersediaan ke nilai realisasi bersih.Nilai realisasi bersih adalah taksiran hargajual dalam kegiatan usaha normal, dikurangidengan estimasi biaya penyelesaian danperkiraan biaya yang diperlukan untukmembuat penjualan.Inventories are stated at the lower of cost or netrealizable value. Costs of finished goods aredetermined by the weighted average method,while costs of raw materials, indirect materialsand fuel are determined by the first-in, first-out(“FIFO”) method.Allowance for impairment on inventories isprovided to reduce the carrying value ofinventories to their net realizable value.Net realizable value is the estimated sellingprice in the ordinary course of business, lessestimated costs of completion and theestimated costs necessary to make the sale.e. Biaya Dibayar Dimuka e. Prepaid ExpensesBiaya dibayar dimuka diamortisasi selamamasa manfaat dengan menggunakanmetode garis lurus.Bagian yang akan diamortisasi dalam jangkawaktu lebih dari satu tahun dari periodepelaporan disajikan sebagai bagian dari“Aset Tidak Lancar Lainnya” pada laporanposisi keuangan konsolidasian.Prepaid expenses are amortized over theperiods benefited using the straight-linemethod.The portion to be amortized within more thanone year after the reporting period is presentedas part of “Other Non-current Assets” in theconsolidated statement of financial position.f. Aset Tetap f. Property, Plant and EquipmentAset tetap dinyatakan sebesar biayaperolehan dikurangi akumulasi penyusutandan rugi penurunan nilai, jika ada. Biayaperolehan aset tetap meliputi: (a) hargapembelian, (b) biaya-biaya yang dapatdiatribusikan secara langsung untukmembawa aset ke lokasi dan kondisinyasekarang, dan (c) estimasi awal biayapembongkaran dan pemindahan danrestorasi lokasi aset (jika ada). Setiap bagiandari aset tetap dengan biaya perolehan yangsignifikan terhadap total biaya perolehanaset, disusutkan secara terpisah.Pada setiap akhir periode pelaporan, nilairesidu, umur manfaat dan metodepenyusutan aset tetap direview olehmanajemen dan disesuaikan secaraprospektif jika diperlukan.Property, plant and equipment are stated atcost less accumulated depreciation andimpairment losses, if any. The cost of property,plant and equipment includes: (a) purchaseprice, (b) any costs directly attributable tobringing the asset to its present location andcondition, and (c) the initial estimate of the costof dismantling and removing the item andrestoring the site on which it is located (if any).Each part of an item of property, plant andequipment with a cost that is significant inrelation to the total cost of the item isdepreciated separately.At the end of each reporting period, theresidual values, useful lives and methods ofdepreciation of property, plant and equipmentare reviewed by management and adjustedprospectively, if appropriate.22
The original interim consolidated financial statements included hereinare in the Indonesian language.PT RESOURCE ALAM INDONESIA Tbk.DAN ENTITAS ANAKNYACATATAN ATAS LAPORAN KEUANGANINTERIM KONSOLIDASIANTanggal 31 Maret 2014(Disajikan dalam dolar AS, kecuali dinyatakan lain)PT RESOURCE ALAM INDONESIA Tbk.AND ITS SUBSIDIARIESNOTES TO INTERIM THE CONSOLIDATEDFINANCIAL STATEMENTSMarch 31, 2014(Expressed in U.S. dollar, unless otherwise stated)2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING(lanjutan)2. SUMMARY OF SIGNIFICANT ACCOUNTINGPOLICIES (continued)f. Aset Tetap (lanjutan) f. Property, Plant and Equipment (continued)Pada saat pemeliharaan dan perbaikan yangsignifikan dilakukan, biaya tersebut diakui kedalam nilai tercatat (carrying amount) asettetap sebagai suatu penggantian jikamemenuhi kriteria pengakuan. Semua biayapemeliharaan dan perbaikan lainnya yangtidak memenuhi kriteria pengakuandibebankan langsung pada operasi berjalan.Nilai residu dari aset adalah estimasi jumlahyang dapat diperoleh Perusahaan danentitas anaknya dari pelepasan aset, setelahdikurangi estimasi biaya pelepasan, ketikaaset telah mencapai akhir umur manfaatnya.Penyusutan dimulai saat aset tetap tersediauntuk digunakan dan dihitung denganmenggunakan metode garis lurus selamataksiran masa manfaat ekonomis asetsebagai berikut:When significant renewals and betterments areperformed, their costs are recognized in thecarrying amount of the assets as areplacement if the recognition criteria aresatisfied. All other repairs and maintenancecosts that do not meet the recognition criteriaare charged directly to current operations.The residual value of an asset is the estimatedamount that the Company and its subsidiarieswould currently obtain from disposal of theasset, after deducting the estimated costs ofdisposal, if the asset is already of the age andin the condition expected at the end of itsuseful life.Depreciation commences once the property,plant and equipment are available for theirintended use and is computed using thestraight-line method over the estimated usefullives of the assets, as follows:Tahun/YearsBangunan dan prasarana 10-20 Buildings and infrastructureMesin dan perlengkapan 5 Machinery and equipmentAlat pengangkutan dan alat berat 5-8 Transportation and heavy equipmentPeralatan kantor 5 Office equipmentBerdasarkan penelaahan dan evaluasimanajemen Perusahaan dan entitasanaknya, sejak 1 Januari 2013, Perusahaandan entitas anaknya mengubah taksiranmasa manfaat ekonomis alat pengangkutandan alat berat tertentu dari 5 tahun menjadi 8tahun. Perubahan taksiran masa manfaatekonomis ini dilakukan setelahmempertimbangkan kapasitas dan kondisifisik dari setiap komponen yang signifikandari aset tetap.Based on the Company and its subsidiaries‟management review and assessment, startingJanuary 1, 2013, the Company and itssubsidiaries changed the estimated useful livesof certain transportation and heavy equipmentfrom 5 years to become 8 years. The change inthe estimated useful lives was made afterconsidering the capacity and physical conditionof each significant component of property, plantand equipment.23
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