Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual 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 declining-balance method is applied to other property, plant and equipment.」
The depreciation method for buildings and accompanying equipment, structures and other assets continues to be described. - FY2017-Q3RestatedAnnual 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 applied in the first quarter continues to be disclosed as an accounting policy. - FY2017-Q2First 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.」
The Company applied the practical treatment under the fiscal 2016 tax reform and changed the depreciation method for the applicable assets. The impact on operating income and other items is considered immaterial.