Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016 and for the Tokushima Biomass Power Generation Facility.」
The Company has continued to describe the depreciation methods for building fixtures and structures and the Tokushima Biomass Power Generation Facility. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact of this change on profit or loss for the current consolidated fiscal year was immaterial.」
The explanation that the depreciation method for building fixtures and structures had been changed and that the impact on profit or loss was immaterial was repeated. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied “Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform” (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the 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. The impact of this change on profit or loss for the nine-month period of the current fiscal year was immaterial.」
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.