Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The use of the straight-line method for buildings, building fixtures and structures is reconfirmed. - FY2025RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The use of the straight-line method for buildings, building fixtures and structures is reconfirmed. - FY2024RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The use of the straight-line method for buildings, building fixtures and structures is reconfirmed. - FY2018RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting treatment changing the depreciation method for the relevant building fixtures and structures from the declining-balance method to the straight-line method continues to apply for the full fiscal year. - FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method is reconfirmed for the full fiscal year. - FY2017-Q3First statedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
From the second quarter of the consolidated fiscal year, the Company applied the practical treatment under the 2016 tax reforms and changed the depreciation method for the relevant assets from the declining-balance method to the straight-line method. It states that the impact on profit or loss was immaterial.