• Activity Method (Units of Use / Units of Production)

Metode ini melakukan penghitungan penyusutan berdasarkan seberapa banyak aset yang dipakai atau diproduksi, bukan berdasarkan tahun. Jadi semakin banyak dipakai, semakin besar penyusutannya.

Rumus:

Depreciation rate per unit = (fixed assets – residual value) : total number units of produced during the useful life

Depreciation = Number of units produced in a given year x depreciation rate per unit

Contohnya:

Restoran punya mesin pembuat roti seharga Rp 30.000.000, residual valuenya senilai Rp 5.000.000, dan mesin memiliki total kapasitas 100.000 roti. Tahun ini mesin dipakai buat 25.000 roti.

Jawabannya:
Depresiasi = (30.000.000 – 5.000.000): 100.000 x 25.000 = Rp6.250.000

 

 

Referensi:

  • Averkamp, H. (n.d.-a). Depreciation: In-Depth Explanation with Examples. AccountingCoach.com. https://www.accountingcoach.com/depreciation/explanation
  • Gratton, P. (2025, September 4). Understanding Depreciation: Methods and Examples for businesses. Investopedia. https://www.investopedia.com/terms/d/depreciation.asp
  • Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate Accounting: IFRS Edition (4th ed.). Wiley Global Education US. https://bookshelf.vitalsource.com/books/9781119609247
  • Team, W. (2025, October 15). Depreciation. wallstreetmojo. https://www.wallstreetmojo.com/depreciation/