Impairment Loss Due to Declining Land Prices for Idle Assets
First written in FY2018. 3 of 3 entries say "Materialised", first in FY2018. Latest entry: FY2026.
Nippon Densetsu Kogyo moved to the "Worse" side of this theme in 2018, 3 years before the typical company in this theme (2021).
The whole theme swung hardest in 2020: 51 of 96 companies on the "Worse" side.
67 other companies' latest entry also says "Materialised".
- FY2026MaterialisedAnnual report
「当連結会計年度において、新社屋の建設計画を決定したことに伴い、取壊し予定の上記資産の帳簿価額を回収可能価額まで減額し、当該減少額を減損損失（382百万円）として特別損失に計上した。」
新社屋建設計画の決定に伴い、取壊し予定の賃貸用資産について3億82百万円の減損損失が実際に発生した。 - FY2022MaterialisedAnnual report
「その結果、地価の下落により、当連結会計年度において、上記資産の帳簿価額を回収可能価額まで減額し、当該減少額を減損損失（292百万円）として特別損失に計上した。」
宮城県仙台市の遊休資産について地価下落が発生し、建物等53百万円、土地238百万円、合計292百万円の減損損失を計上した。 - FY2018MaterialisedAnnual report
「As land prices declined, the carrying amount of the above assets was reduced to their recoverable amount during the fiscal year, and the resulting reduction of ¥44 million was recognized as an impairment loss under extraordinary losses.」
An impairment loss of ¥44 million was recognized on idle assets in Morioka, Iwate Prefecture, comprising ¥9 million for buildings and other assets and ¥35 million for land.