Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The declining-balance method is used. However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
2016年4月1日以後に取得した建物附属設備・構築物に定額法を適用する会計方針を再確認している。 - FY2018RestatedAnnual report
「ただし、平成28年４月１日以降に取得した建物附属設備及び構築物については、定額法を採用しております。」
平成28年4月1日以後に取得した建物附属設備および構築物について定額法を採用する会計方針を再確認している。 - FY2017RestatedAnnual 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 Solution Report No. 32, 17 June 2016) during the current consolidated fiscal year 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.」
建物附属設備および構築物の減価償却方法を定率法から定額法へ変更した会計方針を年次報告でも確認している。 - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from the first quarter of the fiscal year 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. The impact on operating income, ordinary income and income before income taxes was immaterial.