Accounting & Bookkeeping ยท KBLI 35110

Power Generation Accounting

Power generation has unique accounting: 20-30 year BOOT/BOT concession schemes, PPA with PLN, component depreciation for complex assets, and project financing. Arunika Consulting helps IPPs prepare compliant financial statements.

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What usually goes wrong

  • Concession Accounting

    BOOT plants recorded as concession assets or fixed assets per ISAK 37.

  • PPA Revenue

    Revenue from PLN based on capacity payment and energy payment structures.

  • Component Depreciation

    Turbine 15-25 yrs, boiler 20-30 yrs, BOP 30-40 yrs.

What we do

  1. 01

    BOOT Accounting

    Asset classification per ISAK 37 with appropriate amortization.

    • Correct classification
  2. 02

    PPA Revenue

    Automatic revenue calculation based on availability and MWh delivered.

    • Accurate revenue
  3. 03

    Component Depreciation

    Separate significant components with individual useful lives.

    • Accurate depreciation

Related regulations

  • PSAK 73

    Leases

    Accounting for BOOT/BOT power plant leases

  • ISAK 37

    Service Concession

    Infrastructure concession accounting including IPP plants

  • PSAK 16

    Fixed Assets

    Capitalization with component depreciation

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

How is BOOT power plant accounting handled?

ISAK 37 provides two models: Intangible Asset Model or Financial Asset Model. Most Indonesian IPPs use the intangible model.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

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Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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