illinois state tax forms

B. Policy according to Accounting

1. Reduction and Amortisasi

Reduction process for long-range asset influenced by three factors, that is:

1. Determines correct reduction bottom;
2. Determines a period of benefit and asset; and
3. Determines method mengalokasian cost.

Reduction Bottom is asset cost to obtain which must be burdened during the rnanfaat and the asset.Why should asset benefit was a time time line where asset is expected able to function efficiently.Reduction Method is methods which can be applied in calculating reduction from an asset. This methods can be categorized to become:

a. Straight line
b. Accelerated
c. Activity per unit
d. Type and Kelompok

Reduction starts calculated at the time of asset to start exploited.

Amortization is an allocation process of acquisition price and an abstract asset ( including Goodwill) during the the benefit and asset. For unknown abstract asset a period of its(the benefit, hence amortization time line must be determined by the way of assessing factors can limit a period of the benefit and asset and may not exceed 40 years.

Amortization must be done by using straight-line method.

Reduction and amortization in Indonesia arranged in Standar Akuntansi Keuangan at Statement of Financial accounting Standard ( PSAK) number 16 and number 17.