Change in the Depreciation Method for Building Improvements and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The straight-line method is used for buildings and structures acquired on or after 1 April 2016.」
The straight-line depreciation method continues to be applied to buildings and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「The declining-balance method is used, except that 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 company continues to account for building fixtures and structures acquired on or after 1 April 2016 using the straight-line depreciation method. - FY2018RestatedAnnual report
「The declining-balance method is used, except that 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 company continues to apply the straight-line depreciation method to building fixtures and structures acquired on or after 1 April 2016. - FY2017-Q3RestatedAnnual report
「Following an amendment to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Relating to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, 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. As a result, operating income, ordinary income and quarterly net income before income taxes and other adjustments for the nine-month period of the current third quarter of the consolidated fiscal year each increased by ¥757 thousand.」
The company continues to apply the change in depreciation method for building fixtures and structures, and reports an impact of ¥757 thousand for the nine-month period of the current third quarter. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the current 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.」
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.