Perlakuan Akuntansi Pengadaan Properti Sewa Pada Bank Mandiri Area Jember

The main purpose of the fulfillment of the location/place is approaching and/or bringing the customer to the service that will be sold. Each bank network development can not be separated from the supervision of the Central Bank (BI). Banks must report the planned expansion of the network in the form of the Bank's Business Plan. Rental property is an effective and economical choice than having to build their own, almost 90% of bank branches are the building lease. Leases can be classified as Lease Financing or Operating Lease. Data obtained in the form of policies or procedures of procurement of rental properties; deed of lease agreement and file supporters, the accounting treatment of leases in accordance with IAS 30 Leases per January 1, 2015 further processed and summarized to present data in qualitative research with narrative text. Bank Mandiri rental property in Jember area classified as operating leases, because it does not transfer substantially all the risks and rewards associated with ownership of the leased property. Tenants are given the right to take full advantage of the limited term of the lease agreement and only bear the risk for their assets. To qualify as an asset (economic benefits future is quite uncertain, occupied or controlled by an entity, and arising from past transactions), the rental property is recognized as a deferred expense (prepayments) and systematically amortized using the straightline method during the term of the relevant transaction.