English version :

Accounting Salam Pak …
hehehheee … … …
Mr. .. can ask for information??
I would like to ask Mr. .. Accounting Treatment of How to Plant Not Producing (oil).
Especially for the journal … (at the age of the plant has not produced crops can produce samapai).
I do not understand …
Thanks a lot sir … …

Try Answer:

Mba ‘Yuyun sweet, I try to combine the answers mas uziek and Ardi August-rush

1. if we refer PSAK 32 on forestry reply mentioned that the plants have not produced “HTI (Hutan Tanaman Industri) in development”. For oil palm plantations could be made an account “for Palm / Plantation not generate” (account name to be changed please inform the object for the account, if by ardi “Not Making Plant”) which, according to relatives who ardi plants under 3 years of age (< 3 years)

2. Account “Plants that have not produced” on the balance sheet is presented refer to paragraph 32 PSAK 21 “… ..that is” HTI in development “. This account is presented in the balance after s Assets andFixed Assetsebelum. Maybe this was meant mas ardi “” non-current assets “account which is in non-current assets and the order prior to Fixed Assets.

3. For such biaya2x mas ardi wrote noted that:

“Yg costs associated with maintenance and development includes (cost of land clearing, seed purchase, the cost of pre-nursery, primary nursery costs, maintenance costs persemaiaa, planting costs and all costs associated with the initial land pembuakaan in the balance sheet” assets are not smoothly “with the postal account” plants do not produce “. So if there is above dijurnal biaya2x

Dr. Plants Not Producing xxx

Kr. Cash / Bank / Debt xxx

4. If you are ready to cut the plants have not produced in the reclassification to “Crop Production Ready” with the journal

Dr. Crop Production Ready – Palm xxxx

Kr. Plants do not produce xxxx

5. Crop production is then ready to be depreciated (amortized). The method for calculating the amortization of the value can be straight-line method or methods of production units as described in PSAK wrote 32 paragraphs 16.c

Journal:

Dr. Cost – Amortization xxx

Kr. Accumulated amortization xxx

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