Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy for building fixtures and structures changed from the declining-balance method to the straight-line method and continues to be applied. - FY2018RestatedAnnual report
「Property, plant and equipment (excluding leased assets): The Company and its domestic consolidated subsidiaries primarily use the declining-balance method. However, the straight-line method is used for fixed assets held for rental purposes, buildings acquired on or after 1 April 1998 (excluding building fixtures), and building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be applied in the annual report. - FY2017-Q3RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on earnings for the cumulative third quarter was immaterial.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied, and its impact on earnings is considered immaterial. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal period 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.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.