{"id":58847,"date":"2013-08-30T22:24:55","date_gmt":"2013-08-30T15:24:55","guid":{"rendered":"https:\/\/bahtera.jp\/fixed-asset\/"},"modified":"2025-03-20T14:11:24","modified_gmt":"2025-03-20T07:11:24","slug":"fixed-asset","status":"publish","type":"post","link":"https:\/\/bahtera.jp\/en\/fixed-asset\/","title":{"rendered":"Points to Implement a Fixed Asset Management System in Indonesia"},"content":{"rendered":"<p>In fixed asset depreciation, the straight-line method suppresses initial expense burdens to generate profit quickly, while the declining balance method accelerates expense recognition to suppress profit and achieve tax savings.<\/p>\n\t\t\t\t<a href=\"https:\/\/bahtera.jp\/en\/accounting-system-indonesia\/\" class=\"st-cardlink\" aria-label=\"Accounting System in Indonesia\">\r\n\t\t\t\t<div class=\"kanren st-cardbox\" >\r\n\t\t\t\t\t\t\t\t\t\t<dl class=\"clearfix\">\r\n\t\t\t\t\t\t<dt class=\"st-card-img\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2020\/12\/1-13-150x150.png\" class=\"attachment-st_thumb150 size-st_thumb150 wp-post-image\" alt=\"\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306e\u52b4\u52d9\u3068\u6cd5\u5f8b\u307e\u3068\u3081\" srcset=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2020\/12\/1-13-150x150.png 150w, https:\/\/bahtera.jp\/wp-content\/uploads\/2020\/12\/1-13-100x100.png 100w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dt>\r\n\t\t\t\t\t\t<dd>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"st-cardbox-t\">Accounting System in Indonesia<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"st-card-excerpt smanone\">\r\n\t\t\t\t\t\t\t\t\t<p>The cloudification of accounting systems is advancing in Indonesia, with the three major local cloud systemsAccurate, Zahir, and Jurnalleading the market. However, in reality, it is said that fewer than 8% of domestic companies have implemented accounting systems. This is why new cloud-based accounting systems continue to be launched in what might seem like an already saturated Indonesian market. It suggests that both domestic and international IT startups see significant potential for cloud accounting systems to expand their market share locally. In Indonesia, automated journal entries due to the widespread use of accounting systems have become commonplace, and over the &#8230; <\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cardbox-more\">\u7d9a\u304d\u3092\u898b\u308b<\/p>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dd>\r\n\t\t\t\t\t<\/dl>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t\n<h2>Fixed Asset Management in Indonesia<\/h2>\n<p>Few companies in Indonesia have implemented fixed asset management systems, and most Japanese companies manage their fixed asset ledgers in Excel with the following information:<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>Fixed Asset Code<\/li>\n<li>Acquisition Date<\/li>\n<li>Acquisition Cost<\/li>\n<li>Fixed Asset Type: Buildings, Structures, Vehicles, Equipment<\/li>\n<li>Depreciation Method: Straight-Line Method, Declining Balance Method<\/li>\n<li>Useful Life: 4 years, 8 years, 12 years, 20 years<\/li>\n<li>Depreciation Start Date<\/li>\n<li>Expected Depreciation Completion Date<\/li>\n<li>Classification Information: Mainly used as a reporting category, varies by company<\/li>\n<li>Location<\/li>\n<li>Department<\/li>\n<li>Group<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>In Indonesia, items that can be expensed as fixed assets are classified by their useful life:<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Category 1 (Useful Life 4 Years: Declining Balance 50%, Straight-Line 25%)<br \/>\nOffice equipment (PCs, printers, desks, chairs, etc.), mobile phones, etc.<\/li>\n<li>Category 2 (Useful Life 8 Years: Declining Balance 25%, Straight-Line 12.5%)<br \/>\nCompany vehicles, air conditioners, etc.<\/li>\n<li>Category 3 (Useful Life 12 Years: Declining Balance 12.5%, Straight-Line 6.25%)<br \/>\nMolding machines, press machines, etc.<\/li>\n<li>Category 4 (Useful Life 20 Years: Declining Balance 10%, Straight-Line 5%)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>Managing information such as &#8220;when and for how much it was acquired&#8221; and &#8220;how much depreciation period remains,&#8221; along with generating automatic depreciation entries at month-end based on this information, are functions of a fixed asset management system.<\/p>\n<h2>Functions of a Fixed Asset Management System<\/h2>\n<h3>Acquisition Management<\/h3>\n<p>Entering an acquisition in the fixed asset management system may generate a payable entry in the ERP\u2019s payables management. Conversely, processing a receipt in the ERP\u2019s purchasing management may automatically register it in the fixed asset ledger of the fixed asset management system.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Vehicles (Increase in Assets)<strong>\u3000\u3000<\/strong>(Credit) A\/P (Increase in Liabilities)<br \/>\n<strong>\u3000\u3000<\/strong>Vehicle-Production<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Account Payable<\/li>\n<\/ul>\n<\/div>\n<p>When fixed assets are purchased in foreign currencies like USD or YEN, impairment processing must be done in the currency of acquisition, requiring a currency code in the generated entry.<\/p>\n<h3>Depreciation Management<\/h3>\n<p>Tangible fixed assets are classified into categories such as buildings, structures, vehicles, and equipment. The total amounts calculated by category using the declining balance or straight-line method in Excel are recorded as negative assets using the indirect method in journal entries.<br \/>\nThis is done within the month-end closing entries to record the accumulated depreciation amount under the acquisition cost of fixed assets on the B\/S, indicating &#8220;how much has been depreciated so far.&#8221;<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Equipment Depreciation Expense (Increase in Expense)<strong>\u3000\u3000<\/strong>(Credit) Accumulated Depreciation for Equipment (Increase in Negative Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Depreciation (SGA)<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Accumulated Depreciation<\/li>\n<\/ul>\n<\/div>\n<p>For intangible fixed assets (e.g., software), the direct method is used to expense the asset.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Intangible Asset Amortization (Increase in Expense)<strong>\u3000\u3000<\/strong>(Credit) Software (Decrease in Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Amortization (SGA)<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Intangible Fixed Asset<\/li>\n<\/ul>\n<\/div>\n<h3>Transfer Management<\/h3>\n<p>No expenses are incurred during fixed asset transfers, but when managing profit\/loss by arbitrary aggregation units such as department, line, or machine, offsetting entries are needed to reassign aggregation groups.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Vehicles (Increase in Assets)<strong>\u3000\u3000<\/strong>(Credit) Vehicles (Decrease in Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Vehicle-SGA<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Vehicle-Production<\/li>\n<\/ul>\n<\/div>\n<p>To aggregate assets by department in the accounting system, department codes are required for fixed asset accounts in the G\/L.<\/p>\n\t\t\t\t<a href=\"https:\/\/bahtera.jp\/en\/profit-loss-asset-liability-department\/\" class=\"st-cardlink\" aria-label=\"Profit &#038; Loss Method and Property Method\">\r\n\t\t\t\t<div class=\"kanren st-cardbox\" >\r\n\t\t\t\t\t\t\t\t\t\t<dl class=\"clearfix\">\r\n\t\t\t\t\t\t<dt class=\"st-card-img\">\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/1-2-150x150.jpg\" class=\"attachment-st_thumb150 size-st_thumb150 wp-post-image\" alt=\"\u30b8\u30e3\u30ab\u30eb\u30bf\u306e\u591c\u666f\" srcset=\"https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/1-2-150x150.jpg 150w, https:\/\/bahtera.jp\/wp-content\/uploads\/2015\/12\/1-2-100x100.jpg 100w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dt>\r\n\t\t\t\t\t\t<dd>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"st-cardbox-t\">Profit &#038; Loss Method and Property Method<\/p>\r\n\t\t\t\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"st-card-excerpt smanone\">\r\n\t\t\t\t\t\t\t\t\t<p>The monthly profit under the Profit and Loss Method is calculated as &#8220;Revenue at the end of the month \u2013 Expenses at the end of the month,&#8221; whereas the monthly profit under the Property Method is the increase in capital expressed as &#8220;(Assets at the beginning of the month \u2013 Liabilities at the beginning of the month) \u2013 (Assets at the end of the month \u2013 Liabilities at the end of the month),&#8221; and both methods yield the same amount.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"cardbox-more\">\u7d9a\u304d\u3092\u898b\u308b<\/p>\r\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/dd>\r\n\t\t\t\t\t<\/dl>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t<\/a>\r\n\t\t\t\t\n<h3>Impairment Management and Extraordinary Loss Management<\/h3>\n<p>Impairment processing should be handled cautiously as it can easily lead to profit manipulation. While Japan does not allow the reversal of impaired fixed assets, IFRS permits it.<br \/>\nThis stems from IFRS\u2019s aim to reflect the true state of corporate assets in financial statements. It\u2019s a logically sound argument that if an asset\u2019s value rises again after a decline, it should be reflected as the asset\u2019s valuation. However, excessive impairment processing is generally seen as undesirable.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Impairment Loss (Increase in Expense)<strong>\u3000\u3000<\/strong>(Credit) Accumulated Impairment Loss (Increase in Negative Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Impairment Loss<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Accumulated Impairment Loss<\/li>\n<\/ul>\n<\/div>\n<h3>Retirement and Disposal Management<\/h3>\n<p>Retirement refers to ceasing use and treating the asset as stored goods under separate management, while disposal involves recording it as a fixed asset disposal loss (expense account) with no valuation.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Accumulated Depreciation (Decrease in Negative Assets)<strong>\u3000\u3000<\/strong>(Credit) Vehicles (Decrease in Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Accumulated Depreciation<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Vehicle-SGA<\/li>\n<li>(Debit) Accumulated Impairment Loss (Decrease in Negative Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Accumulated Impairment Loss<\/li>\n<li>(Debit) Loss on Disposal (Increase in Expense)<br \/>\n<strong>\u3000\u3000<\/strong>Loss on Disposal<\/li>\n<\/ul>\n<\/div>\n<h3>Sales Management<\/h3>\n<p>If the sales price exceeds the remaining value at the time of sale, a profit on sales is recorded; if it\u2019s lower, a loss on sales is recorded.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Accumulated Depreciation (Decrease in Negative Assets)<strong>\u3000\u3000<\/strong>(Credit) Vehicles (Decrease in Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Accumulated Depreciation<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>Vehicle-SGA<\/li>\n<li>(Debit) Accumulated Impairment Loss (Decrease in Negative Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Accumulated Impairment Loss<\/li>\n<li>(Debit) Accrued Income (Increase in Assets)<br \/>\n<strong>\u3000\u3000<\/strong>Accrued Income<\/li>\n<li>(Debit) Loss on Sales (Increase in Expense)<br \/>\n<strong>\u3000\u3000<\/strong>Loss on Sales<\/li>\n<\/ul>\n<\/div>\n<h3>Lease Management and Construction in Progress Management<\/h3>\n<p>Beyond fixed assets, managing lease asset contracts from start to expiration, including payment amounts and re-leasing, is also a function of the fixed asset management system.<br \/>\nAdditionally, to manage advance or prepaid construction costs, material costs, labor costs, and expenses until the completion of construction or delivery of tangible fixed assets, Construction in Progress entries are generated.<br \/>\nThe difference between work-in-process and construction in progress can be roughly understood as whether it\u2019s for sale or not.<br \/>\nInventory assets transition from materials to work-in-process to products for sale. However, items not intended for sale but purchased as materials, processed into work-in-process, and completed as internal assets\u2014such as molds\u2014are a prime example.<br \/>\nEquipment under an FOB contract is recorded as Construction in Progress when shipped from Japan and becomes on-board inventory. Upon arrival in Indonesia, it is transferred to fixed assets when brought into the factory and put into use (the date of use for business purposes), then depreciated based on its useful life.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>(Debit) Construction in Progress<strong>\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>(Credit) A\/P<\/li>\n<li>(Debit) Tangible Fixed Assets<strong>\u3000\u3000<\/strong>(Credit) Construction in Progress<\/li>\n<\/ul>\n<\/div>\n<p>For molds, they are recorded as Construction in Progress when mold materials are purchased and surface processing begins. Once completed as a finished mold through work-in-process, they are transferred to fixed assets, and depreciation begins in accounting.<br \/>\nConstruction in Progress serves as a convenient temporary holding place for assets not subject to depreciation, but prolonged, unnatural retention can attract audit scrutiny.<\/p>\n<h2>Depreciation Calculation Methods<\/h2>\n<p>In Indonesia, depreciation calculations are generally performed monthly. However, if the disparity between a fixed asset acquired on the 1st and one acquired on the 31st of the same month\u201431 days versus 1 day of use\u2014resulting in the same depreciation amount for the month is seen as problematic (akin to a &#8220;one-vote disparity&#8221;), daily depreciation calculations may be used.<br \/>\nIn monthly calculations, fixed assets acquired within the month are uniformly treated as used for one month, resulting in higher expense recognition than daily calculations, which is advantageous for tax purposes.<\/p>\n<h3>Straight-Line Method<\/h3>\n<p>The straight-line method suppresses initial expense burdens, making it suitable for startups or businesses prioritizing early profit generation.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>Depreciation Expense = Acquisition Cost \u00d7 Depreciation Rate<\/li>\n<\/ul>\n<\/div>\n<h3>Declining Balance Method<\/h3>\n<p>Indonesia is currently experiencing a booming economy, and for companies with steadily growing sales, accelerating expense recognition suppresses profit, aids tax savings, and speeds up investment recovery.<br \/>\nUnrelated, but my beloved car\u2014Toyota Avanza, practically Indonesia\u2019s national car now\u2014cost about 165 juta a year ago. If I sold it now, it\u2019d fetch around 145 juta (a 20 juta drop). Selling it next year wouldn\u2019t drop another 20 juta\u2014it\u2019d be around 140 juta. The declining balance method follows a similar logic: a sharp initial drop, then a slower decline.<\/p>\n<div class=\"graybox\">\n<ul>\n<li>Depreciation Expense = Undepreciated Balance (Acquisition Cost \u2013 Accumulated Depreciation) \u00d7 Depreciation Rate<\/li>\n<\/ul>\n<\/div>\n<h2>Linking Physical Labels and Fixed Asset Ledgers<\/h2>\n<p>To link inventory information in the form of a fixed asset ledger in the system\u2014such as &#8220;what is where&#8221; and &#8220;when and for how much it was purchased&#8221;\u2014with physical labels attached to items, fixed asset codes are often barcoded and used as physical labels.<\/p>\n<h2>Criteria for Distinguishing Current Assets, Fixed Assets, and Supplies (Supplies Expense)<\/h2>\n<p>In Indonesia, as in Japan, assets are classified into current and fixed assets based on their convertibility to cash (within one year). Current assets expensed upon consumption are recorded as Supplies or Supplies Expense and typically do not generate receipt\/issuance transactions in the production management system.<br \/>\nCurrent Assets<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Cash Equivalents (Cash, Deposits)<\/li>\n<li>Inventory Assets (Materials, Work-in-Process, Products)<\/li>\n<li>Deferred Assets (R&amp;D Costs)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>Fixed Assets<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Tangible Fixed Assets (Depreciated indirectly using Accumulated Depreciation)<\/li>\n<li>Intangible Fixed Assets (Directly reduced as assets)<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<p>Supplies<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>(Debit) Supplies (Supplies)<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000 <\/strong>(Credit) Cash<\/li>\n<li>(Debit) Supplies Expense (Supplies Expense)<strong>\u3000\u3000<\/strong>(Credit) Supplies (Supplies)<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>For molds, even if their useful life is less than one year, they are classified as Category 1 fixed assets due to their high acquisition cost. However, smaller auxiliary molds may be expensed as supplies upon acquisition or grouped with molds and treated as fixed assets.<br \/>\nAs fixed assets, they are recorded as negative assets using the indirect method. This means listing the accumulated amounts of &#8220;how much has been depreciated&#8221; and &#8220;how much loss has been recognized&#8221; under the purchase cost of fixed assets on the B\/S.<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>(Debit) Depreciation 10<strong>\u3000\u3000<\/strong>(Credit) Accumulated Depreciation 10<br \/>\n(Manufacturing Overhead)<strong>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000<\/strong>(Negative Assets)<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>There are two methods to record molds as fixed assets:<\/p>\n<div class=\"graybox\">\n<div class=\"maruno\">\n<ol>\n<li>Record in Construction in Progress and transfer to fixed assets when put into use<\/li>\n<li>Expense and transfer to fixed assets via another account<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<h2>Differences Between Accounting and Taxation<\/h2>\n<p>A company\u2019s earnings are profit in corporate accounting and taxable income in tax accounting. Entertainment expenses recorded on the P\/L are not always deductible (treated as tax-deductible expenses), and a fully depreciated car sold may be recorded as an extraordinary gain\/loss in corporate accounting.<\/p>\n<div class=\"graybox\">\n<div class=\"maruck\">\n<ul>\n<li>Profit = Revenue \u2013 Expenses<\/li>\n<li>Taxable Income = Taxable Gains \u2013 Deductible Expenses<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>Companies want to expense quickly to reduce taxes, but expensing too fast just results in losses, so they aim to depreciate as quickly and evenly as possible to reduce profit. Tax authorities, however, prefer longer useful lives to minimize profit suppression and maximize tax revenue. This is the difference between accounting (management) and taxation. Ideally, they should align, but managing them separately is complex.<br \/>\nFixed asset systems manage tax accounting, classifying and depreciating assets appropriately under tax laws. Meanwhile, mold management systems calculate depreciation based on shot performance at the production site, automatically computing fixed asset disposal losses or miscellaneous income (remaining value) from disposals or sales within the depreciation period.<br \/>\nIn practice, the accounting department manages the valuation from the fixed asset management system and the mold management system separately.<\/p>\n<h2>Functions of a Mold Management System<\/h2>\n<p>The core of a mold management system is depreciation management based on lifespan control. For internally produced molds, receipt (Good Receive) occurs upon completion; for purchased molds, it occurs upon receipt. Issuance (Good Issue) occurs based on shot performance from pressing or molding, and depreciation is calculated by multiplying the material unit cost and standard processing cost per shot.<br \/>\n<img decoding=\"async\" class=\"aligncenter wp-image-15382 size-full\" src=\"https:\/\/bahtera.jp\/wp-content\/uploads\/dies.gif\" alt=\"Functions of a Mold Management System\" width=\"399\" height=\"445\" \/><br \/>\nFor internally produced molds, receipt\/issuance performance is managed from mold materials through work-in-process to finished products. Like regular inventory assets, cost accounting is performed after month-end closing.<br \/>\nFor finished molds, the mold master holds standard lifespan, material unit cost, and standard processing cost. Receipt\/issuance performance (receipt\/completion\/shot) is recorded in the mold receipt\/issuance table, with the latest information stored in the mold inventory table.<br \/>\nMonth-end closing is performed, and closing information is stored in the mold balance table (balance master). The mold depreciation receipt\/issuance table carries forward the remaining book value as the opening balance for the next month.<br \/>\nManaging receipt\/issuance and recalculating depreciation chronologically when historical corrections occur is similar to the fixed asset management system.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In fixed asset depreciation, the straight-line method suppresses initial expense burdens to generate profit quickly, while the declining balance method accelerates expense recognition to suppress profit and achieve tax savings.<\/p>\n","protected":false},"author":2,"featured_media":79457,"parent":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[683],"tags":[],"class_list":["post-58847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-indonesia-accounting-tax-rule"],"_links":{"self":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/58847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/comments?post=58847"}],"version-history":[{"count":0,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/posts\/58847\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media\/79457"}],"wp:attachment":[{"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/media?parent=58847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/categories?post=58847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bahtera.jp\/en\/wp-json\/wp\/v2\/tags?post=58847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}