Change in depreciation method for building improvements and structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The Company continues to apply the policy of changing the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 to the straight-line method for the full fiscal year. - FY2017-Q3First statedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the Company applied “Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change on profit or loss was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the company changed the depreciation method from declining balance to straight line.