Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 4 of 5 entries say "Restated". Latest entry: FY2018.
154 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to apply the straight-line depreciation method to building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The explanation of the change in the depreciation method for building fixtures and structures and its immaterial impact is being repeated. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method is being restated. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method is being restated. The impact is described as immaterial. - FY2017-Q1First statedAnnual report
「In accordance with the revision of the Corporation Tax Act, the Company applied, in the first quarter of the current consolidated fiscal period, the Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.