Regulation Of The Minister Of Finance No. 1/fmd. 06/2013 2013

Original Language Title: Peraturan Menteri Keuangan Nomor 1/PMK.06/2013 Tahun 2013

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Read the untranslated law here: http://peraturan.go.id/inc/view/11e44c51360f5200bebd313233343031.html

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Back NEWS of the REPUBLIC of INDONESIA No. 4, 2013 the MINISTRY of finance. BMN. Fixed Assets. The Central Government. Depreciation.

REGULATION of the MINISTER of FINANCE of the REPUBLIC of INDONESIA No. 1/FMD. 06/2013 ABOUT DEPRECIATION OF GOODS BELONGING to the STATE in the FORM of FIXED ASSETS in the CENTRAL GOVERNMENT ENTITIES with the GRACE of GOD ALMIGHTY the MINISTER of FINANCE of the REPUBLIC of INDONESIA, Considering: a. that the corresponding provision of article 38 the Government Regulation number 6 in 2006 about the management of Goods belonging to the country/Region as amended by government regulation Number 38 in 2008, the determination of the value of State-owned Goods in order to balance the Central Government drafting is done with based on Government accounting standards;
b. that based on Government accounting standards, fixed assets are presented based on the cost of acquisition of the asset minus accumulated depreciation;
c. that in order for the shrinking State-owned Goods in the form of fixed assets can be implemented in an efficient, effective, optimal and integrated, the need for setting a guideline for Government entities in conducting the shrinkage;
d. that based on considerations as referred to in letter a and letter b, letter c, need to establish the regulation of the Minister of finance about the shrinking State-owned Goods in the form of fixed assets in the Central Government Entities;
Remember: 1. Act No. 17 of 2003 about State Finances (State Gazette of the Republic of Indonesia Number 47 in 2003, an additional Sheet of the Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the Treasury of the State (State Gazette of the Republic of Indonesia in 2004, an additional Sheet No. 5 of the Republic of Indonesia Number 4355);
3. Government Regulation number 6 in 2006 about the management of Goods belonging to the country/region (State Gazette of the Republic of Indonesia Number 20 in 2006, an additional Sheet of the Republic of Indonesia Number 4609) as teIah amended by government regulation Number 38 in 2008 (State Gazette of the Republic of Indonesia Number 78 in 2008, an additional Sheet of the Republic of Indonesia Number 4855);
4. Government Regulation Number 71 in 2010 about Governmental accounting standards (State Gazette of the Republic of Indonesia Number 123 in 2010, an additional Sheet of the Republic of Indonesia Number 5165);
5. Presidential regulation Number 24 of 2010 about the position, duties, and functions of the Ministries as well as the Organization, duties, and functions of the Echelon I Ministries as it has several times changed the last presidential regulation Number 92 in 2011 (State Gazette of the Republic of Indonesia in 2011 Number 142);
6. Regulation of the Minister of finance Number 171/FMD. 06/2007 on the system of accounting and financial reporting to the Central Government as amended by regulation of the Minister of finance Number 233/FMD. 05/2011;
7. The decision of the Minister of finance Number 53/KMK. 06/2012 on the implementation of the State-owned Goods in the form of Depreciation fixed assets In the Central Government;
Decide: define: REGULATION of the MINISTER of FINANCE ABOUT the SHRINKING STATE-OWNED GOODS in the FORM of FIXED ASSETS in the CENTRAL GOVERNMENT ENTITIES.
CHAPTER I GENERAL PROVISIONS Section I the sense of article 1 In this ministerial regulation is: 1. State-owned Goods, hereinafter abbreviated BMN, are all purchased items and retrieved over the burden of Budget income and Expenditure the country or coming from another acquisition.
2. State-owned Goods in the form of fixed assets, hereinafter called fixed assets, intangible assets that have is Time Benefits more than 12 (twelve) months for used, or intended to be used, in the activities of the Government or utilized by the general public.
3. Depreciation of goods belonging to the State in the form of fixed assets, hereinafter called Depreciation fixed assets, value adjustments are with respect to the decline in capacity and the benefits of an asset.
4. The period of Benefits was a period of fixed assets which is expected to be used for the activity of the Government and/or the public service or the number of production or similar units expected to be obtained from the assets of government activity and/or the public service.
5. The provider of the Goods is an authorized officer and responsible for setting the policies and guidelines and make the management of the State-owned Goods. 6. The user of the goods is the official holder of the authority of the use of the State-owned Goods.
7. Power user stuff is work unit head or officer designated by the user of the goods for the use of goods that are in control with his best.
8. The financial report is a form of accountability for the Government over the implementation of the Budget of the State Expenditures and Revenues in the form of realization of the Budget Report, balance sheet, cash flow statement, and notes to financial statements.
9. The report of the State-owned Goods, hereinafter abbreviated as LBMN, is a report compiled by the provider of the goods that present the position of the State-owned Goods at the beginning and end of a period and State-owned Goods mutation that occurred during that period.
The second part of the scope of article 2 (1) of this regulation of the Minister set the Depreciation fixed assets, which are in the mastery the organizer of goods and merchandise, including Users who are being exploited in the framework of the management of BMN.
(2) fixed assets that were in the mastery of the provider of the Goods referred to in subsection (1) is the fixed assets which are not used for the purposes of conducting the tasks and functions of the ministries/agencies that submitted to the provider of the goods (the Idle Assets).
The third part of article 3 Purposes Depreciation fixed assets was conducted to: a. the present value of the fixed assets is reasonably in accordance with the economic benefits of the assets in the financial statements of the Central Government;
b. find out potential BMN by estimating the remainder of Benefits a BMN can still be expected to be obtained in the next few years;
c. provide a more systematic approach to form and logical in the maintenance expenditures or estimated capital expenditures to replace or supplement an already fixed assets owned.
CHAPTER II OBJECTS RETRACTION of article 4 (1) Depreciation of fixed assets include: a. the building and the building;

b. equipment and machinery;

c. Road, irrigation, and networks; and d. any other form of fixed assets fixed assets renovation and musical instruments.
(2) fixed assets Other Assets as a direklasifikasikan in the form of a balance sheet Asset partnerships with third parties and Idle Assets depreciated Fixed Assets as befits.
(3) Depreciation is not done against: a. fixed assets that been lost based on source documents which have been proposed to the provider of the Goods to do penghapusannya; and b. fixed assets in conditions severely damaged and/or worn out which has been proposed to the provider of the Goods to do the deletion.
Article 5 fixed assets Renovation as referred to in article 4 paragraph (1) the letter d is the renovation of the upper fixed assets does not belong to a unit of work or the working of local government units that meet the requirements of the capitalization of fixed assets.

Article 6 (1) fixed assets are stated based on the missing source documents which have been proposed to the provider of the Goods to do penghapusannya as referred to in article 4 paragraph (2) letter a: a. reclassified to the list of items Lost;

b. not noted in the report of goods power user, report User, LBMN, and balance sheet; and c. disclosed in the notes to the Report items and notes to financial statements.
(2) in case the decision concerning removal of fixed assets was missing has been published by the user of the goods, then the asset is removed from the list of the missing Items.
Article 7 fixed assets in conditions severely damaged and/or worn out which has been proposed to the provider of the Goods to be eliminated as referred to in article 4 paragraph (2) letter b: a. reclassified to the list heavily damaged Goods;

b. not noted in the report of goods power user, report User, LBMN, and balance sheet; and c. disclosed in the notes to the Report items and notes to financial statements.

Article 8 (1) in terms of fixed assets which is declared missing and previously has proposed penghapusannya to the provider of the Goods at a later date found, then against the fixed assets: a. direklasifikasikan from the list of items lost to fixed assets account; and b. the depreciated Fixed Assets as befits.
(2) against the fixed assets referred to in subsection (1): a. in the case of having proof of ownership, then the top of the fixed assets assessment needs to be done after the fixed assets concerned rediscovered;
b. in the event that has no proof of ownership, the value accumulated depreciation over the fixed assets accumulated depreciation of value are presented before the reclassification was done to the list of Items missing and accumulated depreciation during the period in which the fixed assets concerned is logged on the list of the missing Items.
CHAPTER III the VALUE that CAN BE DEPRECIATED article 9 (1) value that can be depreciated first is the book value per 31 December 2012 for the fixed assets acquired up to 31 December 2012. (2) the book value referred to in subsection (1) is the value that you recorded in bookkeeping.

(3) for the fixed assets acquired after 31 December 2012, the value of which can be depreciated is the value of the acquisition.
(4) in case the value of the acquisition as referred to in paragraph (3) is not known, use reasonable value which is the value estimation.
Article 10 (1) in the event of changes in the value of the fixed assets as a result of additions or reductions in the quality and/or the value of the fixed assets, then the addition or subtraction of that factored in the value that can be depreciated.
(2) additions or reductions in the quality and/or the value of the fixed assets referred to in subsection (1) includes the addition and subtraction that meets the criteria as set forth in Government accounting standards.

Article 11 (1) in the event of changes in the value of the fixed assets as a result of the correction value of fixed assets which is caused by an error in the inclusion of a value known at a later date, then do the adjustment against the fixed assets Depreciation.
(2) the adjustment referred to in subsection (1) includes adjustments for: a. the value that can be depreciated; and b. the value accumulated depreciation.
Article 12 (1) determination of depreciated value that can be done for each unit of fixed assets value without any residue.

(2) the value of the residue as referred to in subsection (1) is a book value of fixed assets at the end of their benefits.
(3) the value of which can be depreciated book value is based on semiannual and annual depreciation, except for the first time, based on the book value of year-end bookkeeping before enactment of shrinkage.
CHAPTER IV PERIOD of BENEFITS of article 13 (1) the timing of the benefits of fixed assets carried out having regard to the factors forecast: a. power use; and b. the level of wear and tear and/or physical wear and tear, of the fixed assets concerned.
(2) the determination of the period of benefits of fixed assets at the beginning of the application of depreciation is carried out at least for each group fixed assets, in accordance with the legislation governing kodefikasi BMN. (3) the period of benefits of fixed assets cannot be made changes.
(4) excluded from the provisions referred to in paragraph (3), the benefit Period fixed assets changes can be done in terms of: a. changing physical characteristics/use of fixed assets;

b. repair of fixed assets which adds to the time of the benefit or benefits of capacity; or c. There is confusion in the determination of the period of Benefits the new fixed assets note later in the day.
Article 14 (1) a benefit Period fixed assets is specified for each unit of fixed assets referred to in article 4 paragraph (1).
(2) the timing of the benefits of fixed assets referred to in subsection (1) done with based on the time the benefits of fixed assets are presented in the table of Benefits Period fixed assets that are assigned by the Director General of the country's Wealth on behalf of the Minister of finance.
Article 15 (1) Repair against fixed assets that add capacity or Benefit Period benefits as stipulated in article 13 paragraph (4) letter b changing the times of the benefits of fixed assets are concerned.
(2) Improvements as mentioned in subsection (1) include the following: a. the renovation;

b. the restoration; or c. the overhaul.
(3) the renovation as referred to in paragraph (2) letter a are additions, improvements, and/or replacement of the part of the fixed assets for the purpose of increasing the period of Benefits, quality and/or capacity.
(4) Restoration as referred to in paragraph (2) letter b activity is the repair of damaged fixed assets while maintaining the architecture.
(5) the Overhaul as referred to in paragraph (2) Letter c is the addition of activities, repair, and/or replacement of parts of the machine equipment with the intent of increasing the period of Benefits, quality and/or capacity.
(6) changes Foreseeable benefits of fixed assets due to the repairs referred to in subsection (1) done with the time based on the merits of fixed assets due to improvements that are presented in the tables of the period of benefits of fixed assets due to repairs, established by the Director General of the country's Wealth on behalf of the Minister of finance.
Article 16 (1) a benefit Period fixed assets can be proposed to be altered by the user of the goods by considering the suitability of the remainder of the benefits of fixed assets Fixed Assets with the condition.
(2) the proposed change in the framework of the suitability of the remainder of the benefits of fixed assets Fixed Assets with the conditions referred to in subsection (1) is done in case the reasons normally can be estimated to be the cause of the remainder of the benefits of fixed assets does not comply with the conditions of the fixed assets.
(3) changes the time benefits of fixed assets assigned by the Director General of the country's Wealth on behalf of the Minister of finance, after first coordinating with relevant agencies.
Article 17 Benefits Period Table fixed assets referred to in Article 14 paragraph (2) and section 15 para (6) set forth at least 3 (three) months since the ministerial regulation is enacted.

Chapter V the METHOD of DEPRECIATION of article 18 (1) Depreciation fixed assets is carried out using the straight line method.
(2) the straight line method as referred to in subsection (1) done by allocating the value of the fixed assets can be depreciated evenly each semester for the duration of the benefits.
(3) calculation method of straight line referred to in subsection (1) is done using a formula as contained in the annex which is an integral part of part of the regulation of the Minister.
CHAPTER VI CALCULATION and RECORDING of article 19 (1) Counting and recording Depreciation fixed assets is carried out on the level of a power user of the goods.
(2) the calculation and recording of Depreciation fixed assets conducted by the unit administering the maid, in which case the helper units formed in the neighborhood of the administering power user stuff.
(3) the results of the calculation and recording of Depreciation fixed assets conducted by the unit administering helper as mentioned in subsection (2) are preserved by the Power User stuff.
(4) the results of the calculation and recording of Depreciation fixed assets made by a power user of the goods referred to in subsection (1) and gathering together the results conducted by the power user of goods as referred to in paragraph (3) was compiled by users of the goods.
Article 20 (1) Counting and recording Depreciation fixed assets made to any fixed assets.
(2) are excluded from the provisions referred to in subsection (1), the calculation and recording of fixed assets are treated as 1 (one) unit of fixed assets all the assets can only be used in conjunction with other fixed assets.
(3) the calculation and recording against fixed assets that were previously treated as one unit fixed assets referred to in subsection (2), in which case it will be noted in singly, along with its book value accumulated depreciation schedule is allocated proportionally based on the value of each of the fixed assets, to be used as a value that can be depreciated over the remaining period of benefits.
Article 21 (1) Counting and recording Depreciation fixed assets are conducted each semester end regardless of the presence of residual values as stipulated in article 12 paragraph (1).
(2) the calculation and recording of Depreciation fixed assets performed in units of currency of Rupiah with rounding to smallest unit of Rupiah.
(3) Depreciation fixed assets Calculation is done since getting fixed assets up to the expiration of benefits of fixed assets.
(4) the recording of Depreciation fixed assets in the balance sheet from the acquired fixed assets until the fixed assets are eliminated.
CHAPTER VII PRESENTATION and DISCLOSURE section 22 (1) Depreciation fixed assets each semester are presented as accumulated depreciation in the balance sheet based on the running period of Government Cash-based accounting standards Towards Accrual. (2) Depreciation fixed assets accumulated each semester.

(3) the accumulated as referred to in paragraph (2) presented in the Accumulated Depreciation account.
(4) the accumulated Depreciation as referred to in paragraph (3) is a deduction post fixed assets and a deduction post value invested in fixed assets in the balance sheet.
Article 11 information concerning Depreciation fixed assets is disclosed in the notes to the Report items and notes to financial statements at least contain: a. the value of depreciation;

b. depreciation methods used;

c. the period of depreciation rates or Benefits that are used; and d. the gross value depreciation and accumulation was recorded at the beginning and end of the period.

Article 24 (1) fixed assets the entire value has been depreciated and is technically still be utilized remains served on the balance sheet by showing the value of the acquisition and accumulated depreciation schedule.
(2) fixed assets referred to in subsection (1) is recorded in the Group's fixed assets and disclosed in the notes to the Report items and notes to financial statements.
Article 25 (1) of the Ordinance, rendering the calculation and disclosure of Depreciation fixed assets is done with based on Depreciation fixed assets Module.
(2) Depreciation fixed assets Module as mentioned in subsection (1) is designated by the Director General of the country's Wealth on behalf of the Minister of finance.
CHAPTER VIII miscellaneous PROVISIONS Article 26 (1) fixed assets the entire value has been depreciated may not necessarily be performed the deletion.
(2) the deletion against fixed assets referred to in paragraph (1) the following provisions of the legislation in the field of management of BMN.
Article 27 Depreciation fixed assets referred to in article 4 has no effect on the value of the underlying asset Securities Shariah State.

CHAPTER IX TRANSITIONAL PROVISIONS Article 28 at the time of this ministerial regulation enforced: a. fixed assets acquired before the enactment of Depreciation fixed assets, subject to the correction of Depreciation fixed assets;
b. correction of Depreciation fixed assets referred to in letter a: 1. calculated as Accumulated Depreciation account value Enhancer and a deduction value of equity on the balance sheet;

2. the correction transaction is accounted for in the period of the existence of depreciation;
3. excluded for fixed assets that are already written off at the end of the semester prior to the enactment of Depreciation fixed assets.
CHAPTER X PROVISIONS COVER Article 29 the shrinking State-owned Goods in the form of fixed assets in the Central Government Entities as set forth in this Ministerial Regulation was implemented starting in the 2013 Budget.

Article 30 of this Ministerial Regulation comes into force on the date of promulgation.

In order to make everyone aware of it, ordered the enactment of this Ministerial Regulation with its placement in the news of the Republic of Indonesia.

Established in Jakarta on January 2, 2013 the INDONESIAN FINANCE MINISTER AGUS MARTOWARDOJO D.W., Enacted in Jakarta


on January 2, 2013 the MINISTER of LAW and HUMAN RIGHTS REPUBLIC of INDONESIA, AMIR SYAMSUDDIN fnFooter ();