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a) Perhitungan Straigh-line Depreciation (SLD)<br />
1<br />
n<br />
Depresiasi tahunan, SLD t = ( I − s)<br />
SLD t —<br />
10<br />
1 (700 — 100)<br />
SLD t = Rp 60 juta/tahun<br />
+ Net SLD EBT Pajak EAT<br />
t Cash-flow awal Cash Flow dengan pajak 20%<br />
- + Net SLD EBT Pajak EAT<br />
0 700 - -700 - - - -700<br />
1 35 140 +105 60 45 9 +96<br />
2 35 140 +105 60 45 9 +96<br />
3 35 140 +105 60 45 9 +96<br />
4 35 140 +195 60 135 27 +168<br />
5 35 140 +105 60 45 9 +96<br />
6 35 140 +105 60 45 9 +96<br />
7 35 140 +105 60 4 9 +96<br />
8 35 140 +105 60 45 9 +96<br />
9 35 140 +105 60 45 9 +96<br />
10 35 140 +105 60 45 9 +96<br />
S - 100 +100 - - - +100<br />
b) Perhitungan Double Dedining Balance Depreciation (DDBD)<br />
Depresiasi tahunan, DDBD t =<br />
n<br />
2 (BV) di mana, BV,=<br />
10<br />
2 DDBD,
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