34
4. The fourth general criterion focuses on the fair market value of the
property in relation to the provisions of the lease. This criterion is met if, at
the
beginning
of
the
lease
term,
the present
value
of
the
minimum
lease
payments
equals
or
exceeds
90%
of
the
fair
market
value
of
the
leased
asset.
The
key
variable
in
this
criterion
is the discounted minimum lease
payments.
2.2.4.2 Kriteria Pengakuan Pendapatan-Lessor
In addition to meeting one of four general criteria, a lease must meet two
additional revenue recognition criteria to be classified by the lessor as a capital
lease.
The
first
of
the
two
revenue
recognition criteria relates to
collectibility.
Collection of the minimum lease payments must be reasonably predictable.
The second additional criterion requires substansial completion of
performance by the lessor. This means that any unreimbursable costs yet to be
incurred by the lessor under the terms of the lease are known or ca be
reasonably
estimated
at
the
lease
inception
date.
If
the
leased
asset
is
constructed by
the
lessor,
this
criterion
is
applied
at
the later of
the
lease
inception date or the date construction is completed.
2.2.5
Sewa Guna Usaha
Menurut Ferry Corly (2007, p9): Kegiatan sewa-guna-usaha digolongkan
sebagai sewa-guna-usaha tanpa hak opsi (operating lease), apabila memenuhi
semua criteria berikut:
a.
Jumlah pembayaran sewa-guna-usaha selama masa sewa-guna-usaha
pertama
tidak
dapat
menutupi
harga
perolehan
barang
modal
yang
disewa-guna-usahakan ditambah keuntungan yang diperhitungkan oleh
lessor.
b. Perjanjian sewa-guna-usaha tidak
memuat ketentuan
mengenai opsi bagi
lessee.
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