Change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 6 of 7 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to apply. - FY2020RestatedAnnual report
「The straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to apply. - FY2019RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016, changed from the declining-balance method, continues to apply. - FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy 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 continues to apply. - FY2017RestatedAnnual report
「Following the revision of the Corporation Tax Act, the company has applied, from the current fiscal year, the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response 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.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to apply for the full fiscal year. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution 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.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to apply. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution 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.」
Following the tax law revisions, the depreciation method was changed for building fixtures and structures acquired on or after 1 April 2016. The impact on profit and loss is considered immaterial.