Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 7 of 8 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 18 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「主として定率法（ただし平成10年4月1日以降に取得した建物（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）を採用しております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2023RestatedAnnual report
「主として定率法（ただし平成10年4月1日以降に取得した建物（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）を採用しております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2022RestatedAnnual report
「主として定率法（ただし平成10年4月1日以降に取得した建物（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）を採用しております。」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2021RestatedAnnual report
「主として定率法（ただし平成10年4月1日以降に取得した建物（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）を採用しております。」
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
「主として定率法（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）を採用しております。」
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
「リース資産以外の有形固定資産定率法（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）を採用しております。」
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
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during 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.」
It also discloses for the full fiscal year the accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures. - FY2017-Q3First statedAnnual report
「In connection with revisions to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method Related to the FY2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year and changed the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact on profit or loss is immaterial.」
The depreciation method for building improvements and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.