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RIGHT OF USE ASSETS | 12 Months Ended
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Dec. 31, 2019
RIGHT OF USE ASSETS |
RIGHT OF USE ASSETS | 13. RIGHT OF USE ASSETS The Group leases several assets including building, transmission installation and equipments, power supply, vehicles, and other equipments used in its operations, which generally have lease term between 2 and 15 years. The Group leases several pieces of land located throughout Indonesia with Building Use Rights ("Hak Guna Bangunan" or "HGB") for a period of 10-50 years which will expire between 2020 and 2069. Management believes that there will be no issue in obtaining the extension of the land rights when they expire. The Group also has certain leases with lease terms of twelve months or less and low-value leases. The Group applies the ‘short-term lease’ and ‘lease of low-value assets’ recognition exemptions for these leases. There are no lease contracts with variable lease payments. Short-term lease expense of Rp5,294 billion and low-value assets lease expense of Rp65 billion were incurred for the year ended December 31, 2019. The carrying amounts of right of use assets recognized and the movement during the year:
|  |  |  | Effect of |  |  |  |  |  |  |  | Reclassification/ |  |
|  | December 31, 2018 |  | adoption of IFRS 16 |  | January 1, 2019 |  | Additions |  | Deductions |  | translation |  | December 31, 2019
At cost: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land rights |  | — |  | 4,131 |  | 4,131 |  | 1,546 |  | — |  | (6) |  | 5,671
Buildings |  | — |  | 786 |  | 786 |  | 70 |  | — |  | (17) |  | 839
Transmission installation and equipment |  | — |  | 17,335 |  | 17,335 |  | 732 |  | (576) |  | (4) |  | 17,487
Power supply |  | — |  | 398 |  | 398 |  | 316 |  | — |  | (125) |  | 589
Vehicles |  | — |  | 646 |  | 646 |  | 188 |  | (84) |  | (50) |  | 700
Others |  | — |  | — |  | — |  | 40 |  | (4) |  | (8) |  | 28
Total |  | — |  | 23,296 |  | 23,296 |  | 2,892 |  | (664) |  | (210) |  | 25,314
Accumulated amortization: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land rights |  | — |  | — |  | — |  | (676) |  | — |  | — |  | (676)
Buildings |  | — |  | — |  | — |  | (238) |  | — |  | 1 |  | (237)
Transmission installation and equipment |  | — |  | — |  | — |  | (3,466) |  | 137 |  | — |  | (3,329)
Power supply |  | — |  | — |  | — |  | (86) |  | — |  | 17 |  | (69)
Vehicles |  | — |  | — |  | — |  | (194) |  | 58 |  | 25 |  | (111)
Others |  | — |  | — |  | — |  | (28) |  | 3 |  | 26 |  | 1
Total |  | — |  | — |  | — |  | (4,688) |  | 198 |  | 69 |  | (4,421)
Net book value |  | — |  | 23,296 |  | 23,296 |  |  |  |  |  |  |  | 20,893
Maturity analysis of lease payments are as follows:
Years |  | 2018 |  | 2019
2019 |  | 1,049 |  | —
2020 |  | 945 |  | 4,752
2021 |  | 781 |  | 4,247
2022 |  | 605 |  | 3,529
2023 |  | 254 |  | 2,636
2024 |  | 85 |  | 1,639
Thereafter |  | 45 |  | 2,699
Total minimum lease payments |  | 3,764 |  | 19,502
Interest |  | (619) |  | (3,350)
Net present value of minimum lease payments |  | 3,145 |  | 16,152
Adjustment on initial application of IFRS 16 |  | 15,838 |  | —
Accrued interest |  | — |  | 1,065
Total lease liabilities |  | 18,983 |  | 17,217
Current maturities (Note 19b) |  | (3,790) |  | (4,663)
Long-term portion (Note 20) |  | 15,193 |  | 12,554
Reconciliation of operating lease commitment as of December 31, 2018 and lease liabilities as of January 1, 2019 are as follows:
Operating lease commitments |  | 21,862 |
Less: |  |  |
Commitments relating to short-term leases |  | (1,419) |
Commitments relating to leases of low-value assets |  | (37) |
Operating lease commitments as at January 1, 2019 |  | 20,406 |
Weighted average incremental borrowing rate as at January 1, 2019 |  | 8.95 | %
Discounted operating lease commitments as at January 1, 2019 |  | 15,831 |
Add: |  |  |
Commitments relating to lease previously classified as finance lease |  | 2 |
Adjustments as a result of a different treatment of extension and termination options |  | 5 |
Lease liabilities |  | 15,838 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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