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Kyodo Public Relations (2436) · PolicyRestated

Change in Depreciation Method for Building Equipment and Structures

First written in FY2016-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018.

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ProgressHeldSoftenedWorseRestatedFY2016-Q3 – FY20182016: 120162017: 120172018: 020182019: 12019
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Change in Depreciation Method for Building Equipment and StructuresA theme 379 companies write about · 0 as a headwind · 42 as a tailwind

154 other companies' latest entry also says "Restated".

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  1. FY2018RestatedAnnual report

    「2016年4月1日以後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。」

    建物附属設備及び構築物について、2016年4月1日以後取得分を定額法とする減価償却方法を再確認した。
  2. FY2016RestatedAnnual report

    「法人税法の改正に伴い、「平成28年度税制改正に係る減価償却方法の変更に関する実務上の取扱い」を当連結会計年度に適用し、平成28年4月1日以後に取得する建物附属設備及び構築物に係る減価償却方法を定率法から定額法に変更しております。これによる連結財務諸表に与える影響は軽微です。」

    建物附属設備及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方針と、財務諸表への影響が軽微であることを再確認した。
  3. FY2016-Q3First statedAnnual report

    「Following the revision of the Corporation Tax Act, the company applied the Practical Solution on the Change in Depreciation Method for Facilities Attached to Buildings and Structures Acquired on or after 1 April 2016 in the second-quarter consolidated accounting period. It changed 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.」

    平成28年4月1日以後に取得する建物附属設備及び構築物について、減価償却方法を定率法から定額法へ変更した。損益への影響はないと記載している。
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