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RIGHT OF USE ASSETS

12 Months Ended

Dec. 31, 2021

RIGHT OF USE ASSETS

RIGHT OF USE ASSETS

14. 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 terms between 1 and 30 years.

The Group leases several pieces of land located throughout Indonesia with Right to Build ("Hak Guna Bangunan" or "HGB") for a period of 10-50 years which will expire between 2022 and 2071. 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 assets 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 during 2020 and 2021 amounted to Rp3,612 billion and Rp5,251 billion, respectively. Low-value assets lease expense during 2020 and 2021 amounted to Rp119 billion and Rp57 billion, respectively.

The carrying amounts of right of use assets recognized and the movement during the year:

​

​	​	​	​	​	​	​	​	​	​	​
​		​	​	​	​	​	​	Reclassifications/	​	​
​	​	December 31, 2019		Additions		Deductions		translations		December 31, 2020
At cost:	​	​	​	​	​	​	​	​	​	​
Land rights		5,671		1,704		(630)		(10)		6,735
Buildings		839		126		(120)		21		866
Transmission installation and equipment		17,487		1,899		(1,183)		(85)		18,118
Power supply		589		97		(18)		—		668
Vehicles		700		238		(230)		(103)		605
Others (each below Rp75 billion)		28		1		(1)		66		94
Total		25,314		4,065		(2,182)		(111)		27,086
​	​	​	​	​	​	​	​	​	​	​
Accumulated amortization:		​		​		​		​		​
Land rights		(676)		(864)		212		—		(1,328)
Buildings		(237)		(205)		177		(62)		(327)
Transmission installation and equipment		(3,329)		(3,586)		984		—		(5,931)
Power supply		(69)		(194)		9		—		(254)
Vehicles		(111)		(162)		203		1		(69)
Others (each below Rp75 billion)		1		(75)		1		—		(73)
Total		(4,421)		(5,086)		1,586		(61)		(7,982)
Net book value		20,893		​		​				19,104

​

​	​	​	​	​	​	​	​	​	​	​
​		​		​	​	​	​	Reclassifications/	​	​
​	​	December 31, 2020	​	Additions		Deductions		translations		December 31, 2021
At cost:	​	​	​	​	​	​	​	​	​	​
Land rights		6,735		1,001		(713)		106		7,129
Buildings		866		461		(252)		1		1,076
Transmission installation and equipment		18,118		4,406		(1,352)		25		21,197
Power supply		668		17		(126)		—		559
Vehicles		605		83		(132)		0		556
Others (each below Rp75 billion)		94		74		(246)		84		6
Total		27,086		6,042		(2,821)		216		30,523
​	​	​	​	​	​	​	​	​	​	​
Accumulated amortization:		​		​		​		​		​
Land rights		(1,328)		(975)		512		(0)		(1,791)
Buildings		(327)		(331)		199		13		(446)
Transmission installation and equipment		(5,931)		(3,182)		655		(0)		(8,458)
Power supply		(254)		(280)		126		—		(408)
Vehicles		(69)		(198)		121		(2)		(148)
Others (each below Rp75 billion)		(73)		(38)		113		(21)		(19)
Total		(7,982)		(5,004)		1,726		(10)		(11,270)
Net book value		19,104		​		​				19,253

​

The carrying amounts of the lease liabilities and the movements are as follows:

​

​	​	​	​	​
​		2020		2021
​	​	​	​	​
Balance, January 1		17,217		14,877
Additions		4,308		4,234
Deductions		(6,676)		(5,586)
Accrued interest		28		2,363
Balance, December 31		14,877		15,888
The portion that matures within one year		(4,805)		(5,525)
Long-term portion year		10,072		10,363

​

Maturity analysis of lease payments are as follows:

​

​	​	​	​	​
Years		2020		2021
2022		​		3,922
2023		​		3,414
2024		​		2,434
2025		​		1,813
2026		​		1,372
Thereafter		​		3,024
Total lease payments		​		15,979
Interest		​		(2,454)
Net present value of lease payments		​		13,525
Accrued interest	​	​	​	2,363
Total lease liabilities	​	​	​	15,888
Current maturities		​		(5,525)
Long-term portion		​		10,363

​

X

- Definition

The entire disclosure for leases.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2021-01-01
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-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2021-01-01
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-URIDate 2021-03-24

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- References

No definition available.

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