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STATE NEWS
REPUBLIC OF INDONESIA
| No. 4, 2013 | MINISTRY OF FINANCE. -BMN. Fixed Asset. Central Government. Impenetrating. |
THE RULES OF THE REPUBLIC OF INDONESIA FINANCE MINISTER
NUMBER 1/PMK.06/ 2013
ABOUT
STATE-OWNED GOODS DEPRECIATION OF FIXED ASSETS ON THE CENTRAL GOVERNMENT ENTITY
WITH THE GRACE OF THE ALMIGHTY GOD
FINANCE MINISTER OF THE REPUBLIC OF INDONESIA,
Weigh: a. that under the terms of Article 38 of the Government Regulation No. 6 of 2006 on the Management of the State/Regions as amended by Government Regulation No. 38 of 2008, the designation of the value of the State's Goods in order of drafting The central government balance sheet is conducted by guidelines on the Governance Accounting Standards;
B. that under the Government Accounting Standards, the Asset is to be presented based on the cost of the acquisition of such assets minus the accumulated depreciation;
c. that in order to be effective, effective, optimal, and integrated, the need for an arrangement as a guideline for the Central Government entity in performing the depreciation;
D. that under consideration as intended in the letter a, the letter b and the letter c, need to establish the Finance Minister's Regulation on the Preciation Of State-owned Goods Remains On The Central Government Entity;
Given: 1. Law Number 17 Year 2003 on State Finance (Indonesian Republic of Indonesia Year 2003 Number 47, Additional Gazette Republic of Indonesia Number 4286);
2. Act No. 1 of 2004 on the State Treasury (State Sheet of Indonesia Year 2004 Number 5, Additional Gazette Republic of Indonesia Number 4355);
3. Government Regulation No. 6 Year 2006 on Management Of Goods Belonging To State/Area (Sheet State Of The Republic Of Indonesia In 2006 Number 20, Addition Of State Sheet Indonesia Number 4609) as amended by Regulation Government Number 38 In 2008 (sheet Of State Of The Republic Of Indonesia 2008 Number 78, Additional Gazette Republic Of Indonesia Number 4855);
4. Government Regulation No. 71 of 2010 on the Governing Accounting Standards (State Sheet Indonesia Year 2010 Number 123, Additional Gazette Republic of Indonesia Number 5165);
5. Presidential Regulation No. 24 of 2010 on Occupation, Duty, And Functions of the Ministry of State and Functions of the Organization, Duty, and Functions of the Ministry of State as it has been several times amended last with the Presidential Regulation Number 92 2011 (State of the Republic of Indonesia in 2011 Number 142);
6. Finance Minister Regulation Number 171 /PMK.06/ 2007 on the Accounting and Financial Reporting System of the Central Government as amended by the Regulation of the Minister of Finance Number 233 /PMK.05/2011;
7. Finance Minister ' s Decision Number 53 /KMK.06/ 2012 on Implementing The Depreciation Of The State-owned Goods Of Fixed Assets On The Central Government;
DECIDED:
Establish: The Financial Minister ' s Regulation On The Shrinking Of The State-Owned Goods Is A Fixed Asset On A Central Government Entity.
BAB I
UMUM CONDITIONS
The Kesatu section
Understanding
Section 1
In Regulation of this Minister referred to:
1. State-owned goods, which are further abbreviated to BMN, are all items purchased and acquired on the State of the State Revenue and Shopping Budget loads or derived from other authorized acquisitions.
2. Property of a Fixed Asset, which is further called Fixed Asset, is a tangible asset that has a benefit of more than 12 (twelve) months for use, or intended to be used, in government activities or utilized by the general public.
3. State-owned Infiltration of Fixed Asset, which is subsequently called Fixed Asset Infiltration, is a value adjustment in connection with the decrease in capacity and the benefit of an asset.
4. Terms of Use are the period of a Fixed Asset that is expected to be used for governmental and/or public service activities or the number of production or similar units expected to be obtained from the assets for governance and/or service activities the public.
5. The IBM Business Process Manager is responsible for the use of the IBM SaaS and the IBM SaaS.
6. The user of the Goods is the authority holder of the State-owned Goods.
7. User Value Unit (PVU) is a unit of work that is used by the IBM SaaS.
8. Financial Reporting is the form of Government accountability for the implementation of the State Revenue and Shopping Budget in the form of Budget Realization Reports, Balance Sheets, Cash Flow Reports, and Financial Reports.
9. State-owned goods report, which is further abbreviated to LBMN, is a report compiled by the Managing Director of the Goods which presents the position of State Property at the beginning and end of a period as well as the State-owned Goods mutations that occurred during the period That.
Second Part
Scope
Section 2
(1) The Minister ' s Regulation governs the Fixed Asset Shrinkage, which is in the possession of the Goods and Goods Users, including those that are being utilized in the framework of BMN management.
(2) A fixed asset that is in the possession of the Goods Manager as referred to in paragraph (1) is a Fixed Asset that is not used for the purposes of holding the task and the functions of the Ministry/Instituts submitted to Asset Manager (Asset Idle).
Third Part
Destination
Section 3
A Fixed Asset depreciation is performed for:
a. presents a reasonable Asset value in accordance with the economic benefits of the assets in the central government ' s financial statements;
B. know the potential of BMN by estimating the rest of the benefits of a BMN that can still be expected to be acquired in the next few years;
c. provide a more systematic and logical form of approach to the maintenance shopping or capital shopping to replace or add to a fixed fixed Asset.
BAB II
DEPRECIATION OBJECT
Section 4
(1) The depreciation is committed against a Fixed Asset:
a. building and building;
B. equipment and machinery;
C. roads, irrigation, and networks; and
D. Another fixed asset is a Fixed-time Asset and a modern musical instrument.
(2) Fixed Assets which are reclassified as Other Assets in the balance sheet of a Partnership Asset With Third Parties and an Idle Asset are disbursed as such as Fixed Assets.
(3) The depreciation is not performed against:
a. Fixed assets that are declared missing under a valid source document and have been proposed to the Goods Manager to perform the removal; and
B. Fixed assets in severe and/or obsolete damaged conditions that have been proposed to the Goods Manager to perform the deletion.
Section 5
Assets remain renovated as referred to in Section 4 of the paragraph (1) the letter d is a renovation of a fixed Asset not belonging to a working unit or state government work unit that meets the Fixed Asset capitalization requirements.
Section 6
(1) The specified Asset is missing based on a valid source document and has been proposed to the Manager of the Goods to perform its deletion as referred to in Section 4 of the paragraph (3) letter a:
a. reclassified into the Missing Goods List;
B. not included in User Power Reports, User Value Reports, LBMN, and Neraca; and
c. disclosed in the Account of the Goods Reports and Notes on the Financial Report.
(2) In the event of a deletion decision regarding the missing Fixed Asset has been issued by the Goods User, then the asset is removed from the Missing Goods List.
Section 7
Asset Remains in heavy and/or obsolete damaged conditions that have been proposed to the Goods Manager to be abolished as referred to in Section 4 of the paragraph (3) letter b:
a. reclassified into the Heavy Rusak Goods List;
B. not included in User Power Reports, User Value Reports, LBMN, and Neraca; and
c. disclosed in the Note to the Goods Reports and Notes on the Financial Report.
Section 8
(1) In the case of a Fixed Asset that is declared missing and previously has been proposed to be removed to the IBM SaaS User at a later date found, then against such Fixed Asset:
a. reclassified from the Missing Goods List to a Fixed Asset account; and
B. Dissolves as an asset is fixed.
(2) Against Fixed Assets as referred to in paragraph (1):
a. in terms of having proof of entitlement, then over such Fixed Assets need to be assessed after the Fixed Fixed Asset is found again;
B. In the case of no proof of entitlement, the accumulated value of the depreciation of the Fixed Assets is presented as the value of the accumulated depreciation prior to the reclassification to the Missing Goods List and the accumulation of depreciation during the period in which the Program is not used. Fixed assets are listed on the Missing Goods List.
BAB III
DISUSABLE VALUE
Section 9
(1) The first term value was a book value as of December 31, 2012 for fixed assets acquired until December 31, 2012.
(2) The value of the book as referred to in paragraph (1) is the value recorded in bookkeeping.
(3) For Fixed Assets acquired after December 31, 2012, the dislatable value is the value of the acquisition.
(4) In terms of the value of the acquisition as referred to in paragraph (3) is not known, it is used for reasonable value that is the estimated value.
Article 10
(1) In the event of a change in the Fixed Asset value as a result of the addition or reduction of the quality and/or the fixed Asset value, then the addition or reduction is taken into account in the value that can be dissated.
(2) Addition or quality reduction and/or fixed Asset value as referred to in paragraph (1) includes the addition and reduction that meets the criteria as set forth in the Governing Accounting Standard.
Section 11
(1) In the event of a change in Fixed Asset value as a result of a Fixed Fixed Asset value correction caused by errors in the inclusion of the known value in the later days, then the adjustment of the Fixed Asset Shrinkage That.
(2) Adjustments as referred to in paragraph (1) include the above adjustments:
An a.m to be dissolving; and
The accumulated value of depreciation.
Article 12
(1) Determination of the reductable value is performed for each Fixed Asset unit without any residual value.
(2) The value of the residue as referred to in paragraph (1) is the book value of a Fixed Asset at the end of the Benefit Period.
(3) Disorder values are based on the value of the annual and annual book, except for the first depreciation, based on the value of the book's year-end book prior to the depreciation.
BAB IV
LIFETIME BENEFITS
Section 13
(1) The determination of the Fixed Asset Benefits is done by paying attention to the forecast factors:
A.m power; and
b.physical level of physical and/or obsoletness,
The fixed assets are concerned.
(2) The Fixed Penetration of Fixed Asset Benefits at the beginning of the depreciation application is performed at least for any Fixed Asset group, in accordance with the laws governing the BMN codefatification.
(3) The Fixed Asset Benefits may not be made changes.
(4) Excluded from the provisions as referred to in paragraph (3), the change in the Fixed Asset Benefit may be done in terms of:
a. Fixed Asset-use physical or fixed Asset usage changes;
B. Fixed Asset improvements that add to the Benefit or benefit capacity; or
c. There is an error in the event of a new Fixed Term Asset Benefit.
Section 14
(1) The Fixed Asset Value Term is determined for each Fixed Asset unit as referred to in Article 4 of the paragraph (1).
(2) The determination of Fixed Asset Benefit as referred to in paragraph (1) is conducted with the guideline of the Fixed Asset Benefit presented in the Fixed Fixed Asset Benefit Table set by the Director General of the Country's Wealth. on behalf of the Finance Minister.
Section 15
(1) The remediation of a Fixed Asset that adds to the benefit or capacity of the benefit as referred to in Article 13 of the paragraph (4) of the letter b to change the Value of Fixed Asset Benefits.
(2) The remediation as referred to in paragraph (1) includes:
a. renovation;
B. restoration; or
C. overhaul.
(3) Renovation as referred to in paragraph (2) of the letter a is the activities of the addition, repair, and/or replacement of the Fixed Asset section with the intention of improving the Benefit, quality and/or capacity.
(4) The Restoration as referred to in paragraph (2) of the letter b is a fixed Asset repair activity which is damaged by maintaining its architecture.
(5) Overhaul as referred to in paragraph (2) of the letter c is the addition, repair, and/or replacement of the machine equipment section with the intent of improving the Benefit, quality and/or capacity.
(6) The change of the Fixed Asset Benefits as a result of improvement as referred to in paragraph (1) is performed by the guideline on the Fixed Asset Benefit Due to the Improvement presented in the Table of Benefit The Asset Remains Due. The repairs, set by the Director General of the Wealth of State on behalf of the Minister of Finance.
Article 16
(1) The Fixed Asset Benefits may be proposed to be changed by the User by considering the suitability of the remainder of the Fixed Asset Benefits With Fixed Asset Conditions.
(2) The proposal of a change in the framework for the remainder of the Fixed Asset Benefits with fixed Asset condition as referred to as paragraph (1) is performed in terms of a normal cause that can be estimated to be the remainder of the The Asset's Terms of Use are not in compliance with the Fixed Asset condition.
(3) The Change of Asset Benefits Remains established by the Director General of the Wealth of State on behalf of the Minister of Finance, after first coordinating with the related agencies.
Article 17
The Fixed Asset Benefits Table as referred to in Article 14 of the paragraph (2) and Article 15 of the paragraph (6) is set at least 3 (three) months since the Minister's Regulation is promultable.
BAB V
DEPRECIATION METHOD
Section 18
(1) Fixed Asset depreciation is carried out using straight line methods.
(2) The straight line method as referred to in paragraph (1) is performed by allocating values that can be disbursed from the Fixed Asset evenly each semester during the Benefit Period.
(3) The calculation of a straight line method as referred to in paragraph (1) is performed using the formula as set forth in the Attachment which is an inseparable part of the Regulation of this Minister.
BAB VI
COUNTING AND LOGGING
Section 19
(1) The calculation and logging of Fixed Asset Shrinkage is performed at the Power User Power level.
(2) Depreciation and logging of an Asset Management is kept by the company's assistant unit, in the event of being formed by the company's assistant company in the User Power environment.
(3) The results of the calculation and record of Fixed Asset Shrinkage performed by the company's assistant unit as referred to in paragraph (2) are provided by the User Power.
(4) The results of the calculation and record of Fixed Asset Shrinkage performed by the User Power of the Goods as referred to in paragraph (1) and the results of the set performed by the User Power as referred to in paragraph (3) Compiled by a User.
Article 20
(1) The calculation and logging of Fixed Asset Depreciation is performed for any Fixed Asset.
(2) Excluded from the provisions as referred to in paragraph (1), the calculation and inclusion of Fixed Assets are treated as 1 (one) Fixed Asset units throughout such assets can only be used in conjunction with other Fixed Assets.
(3) The count and record of Fixed Assets previously treated as a fixed Asset unit as referred to in paragraph (2), in which case will be recorded separately, the value of the book and its accumulation of the sequence allocated proportionally based on the value of each Fixed Asset, in order to be used as a value for the remainder of the Benefits Period.
Section 21
(1) The calculation and logging of an Asset Shrinkage Fixed is performed at each end of the semester without taking into account the value of the residue value as referred to in Article 12 of the paragraph (1).
(2) Depreciation and logging of Fixed Assets are carried out in the Rupiah currency unit with rounding up to the smallest Rupiah unit.
(3) The Remaining Asset Shrinkage Count is performed since the Fixed Asset has until the end of the Fixed Asset Benefits Period.
(4) The Fixed Fixed Asset Infiltration in Neraca has been performed since the Fixed Asset has been obtained until the Fixed Asset is abolished.
BAB VII
PRESENTATION AND DISCLOSURE
Section 22
(1) Fixed Asset depreciation of each semester is presented as a depreciation accumulation in Neraca period running based on the Kas-Based Governing Accounting Standard Towards Akrual.
(2) Asset depreciation remains the diacumuated every semester.
(3) The Accumulation as referred to in paragraph (2) is presented in the Usutan Accumulation Account.
(4) The Accumulation Of Depreciation as referred to in paragraph (3) is the fixed Asset postal parenation and the anointing of the postal value invested in a Fixed Asset in Neraca.
Section 23
Information on Asset Infiltration remains disclosed in the Note to the Financial Report and Notes on the Financial Report that at least contains:
a. depreciation value;
B. used method of depreciation;
c. The benefits or rates of depreciation used; and
D. the gross recorded value and the accumulation of depreciation at the beginning and end of the period.
Section 24
(1) A fixed asset whose entire value has been disbursed and technically can still be utilized remains presented on the balance sheet by showing the value of the acquisition and the accumulation of its intrusion.
(2) The Fixed Asset as referred to in paragraph (1) is recorded in the Fixed Asset group and is disclosed in the Account of the Goods Reports and Notes on the Financial Report.
Section 25
(1) The manner of the presentation, calculation and disclosure of Fixed Asset Infiltration is performed by the guideline on the Fixed Asset Infiltration Module.
(2) The Fixed Asset Infiltration Module as referred to in paragraph (1) is set by the Director General of the Wealth of State on behalf of the Minister of Finance.
BAB VIII
OTHER PROVISIONS
Section 26
(1) Fixed Asset whose entire value has been disbursed not as well as the remodled redept.
(2) The removal of Fixed Assets as referred to in paragraph (1) follows the provisions of the laws in the area of the BMN management.
Section 27
A fixed Asset depreciation as referred to in Section 4 does not affect the value
underlying asset of the State Sharia Price.
BAB IX
provisions TRANSITION
Section 28
At the time the Minister ' s Ordinance was enacted:
a. Fixed assets acquired before the implementation of Fixed Asset Shrinkage, Fixed Asset Depreciation Correction;
b. Inpreciation of Fixed Asset Inpreciation as specified in the letter a:
1. counts as an accumulation of Accumulated Accumulation of account values and the depreciation of equity values on the balance sheet;
2. reckoned as a correction transaction in the period of depreciation;
3. excluded for Fixed Assets were already abolished at the end of the semester before the implementation of Fixed Asset Shrinkage.
BAB X
CLOSING PROVISIONS
Section 29
The State-owned Freight Shrinkage of Fixed Assets on the Central Government Entity as set out in the Ministerial Regulation is implemented starting in the 2013 Budget Year.
Section 30
The rules of the Minister are starting to apply at the date of the promulctest.
For each person to know it, order the invitation of the Order of the Minister with its placement in the News of the Republic of Indonesia.
Specified in Jakarta
on January 2, 2013
FINANCE MINISTER
REPUBLIC OF INDONESIA,
AGUS D.W. MARTOWARDOJO
It is promulred in Jakarta
on 2 January 2013
MINISTER OF LAW AND HUMAN RIGHTS
REPUBLIC OF INDONESIA,
AMIR SYAMSUDIN
