Change in the Depreciation Method for Building Fixtures and Structures from the Declining-Balance Method to the Straight-Line Method
First written in FY2016-Q3. 5 of 6 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
「定率法(ただし、1998年４月１日以降に取得した建物(附属設備を除く)並びに2016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)によっております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2019RestatedAnnual report
「定率法(ただし、1998年４月１日以降に取得した建物(附属設備を除く)並びに2016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)によっております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2018RestatedAnnual report
「定率法(ただし、平成10年４月１日以降に取得した建物(附属設備を除く)並びに平成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)によっております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2017RestatedAnnual report
「定率法(ただし、平成10年４月１日以降に取得した建物(附属設備を除く)並びに平成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)によっております。」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2016RestatedAnnual report
「In accordance with revisions to the Corporation Tax Act, the company applied in the fiscal year the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016), changing 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・構築物の減価償却方法を、平成28年4月1日以後取得分について定率法から定額法へ変更したことを年度決算でも記載している。 - FY2016-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Response Report No. 32, Practical Treatment of Changes to Depreciation Methods under the 2016 Tax Reform, in the second quarter accounting period 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 improvements and structures acquired on or after April 1, 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on operating income and other figures was immaterial.