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Palemo Holdings (2778) · PolicyFirst stated

Change in the Depreciation Method for Property, Plant and Equipment to the Straight-Line Method

First written in FY2017-Q2. . Latest entry: FY2017-Q2.

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Changing the Depreciation Method for Property, Plant and Equipment from Declining-Balance to Straight-LineA theme 34 companies write about · 2 as a headwind · 21 as a tailwind

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  1. FY2017-Q2First statedAnnual report

    「The Company had previously used the declining-balance method to depreciate its tangible fixed assets, except that the straight-line method was used for buildings acquired on or after 1 April 1998, excluding building fixtures. From the first quarter, the Company changed to the straight-line method.」

    The depreciation method was changed because new store openings and store refurbishments are undertaken with a long-term perspective and the resulting investment benefits are expected to be realized steadily. Following the change, operating profit and other items for the cumulative second quarter increased by ¥32.583 million.
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Change in the Depreciation Method for Property, Plant and Equipment to the Straight-Line Method | PALEMO HOLDINGS CO.,LTD. (2778) | Komori