Changes in Estimates for Fixed Assets and Asset Retirement Obligations Following the Decision to Relocate Headquarters
First written in FY2023-Q2. 1 of 2 entries say "Advanced", first in FY2023-Q4. Latest entry: FY2023-Q4.
2 other companies' latest entry also says "Advanced".
- FY2023-Q4AdvancedAnnual report
「当第1四半期連結会計期間において、本社オフィスの不動産賃貸借契約に伴う原状回復義務として計上していた資産除去債務について、本社オフィス移転のための退去に伴う原状回復費用の新たな情報に基づき、見積りの変更を行いました。この見積りの変更による減少額35,373千円を変更前の資産除去債務残高から減額しております。」
本社移転に伴う原状回復費用の新情報に基づき資産除去債務を見積り変更し、35,373千円を減額した。営業利益、経常利益及び税金等調整前四半期純利益はそれぞれ31,883千円増加した。 - FY2023-Q2First statedAnnual report
「During the cumulative third quarter, we decided when to relocate our headquarters. Accordingly, we shortened the useful lives of fixed assets not expected to be used after the relocation and applied the change prospectively. Similarly, for asset retirement obligations recorded for restoration obligations under the lease of the headquarters office, we changed the expense recognition period so that the obligations would be fully expensed by the scheduled relocation date.」
Following the decision on the headquarters relocation, the useful lives of fixed assets not expected to be used afterward and the expense recognition period for the headquarters office's asset retirement obligations were changed. The impact on profit or loss was immaterial.