Recoverability Risk of Software Development Investments
First written in FY2016. 4 of 5 entries say "Restated". Latest entry: FY2022.
2 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The company records as software amortization the greater of the straight-line allocation amount based on the estimated saleable period of 3 years. However, if it decides to discontinue the sales plan for the product, or if sales fall substantially below the prior estimate, and it determines that recovery is not possible, additional software amortization and other charges may be required.」
The company has reiterated the risk of additional amortization relating to software investment based on a 3-year estimated saleable period. - FY2020RestatedAnnual report
「The company records as software amortization the greater of the straight-line allocation amount based on the estimated saleable period of 3 years. However, if it decides to discontinue the sales plan for the product, or if sales fall substantially below the prior estimate, and it determines that recovery is not possible, additional software amortization and other charges may be required, which could affect our group's financial position and business performance.」
The company has reiterated the risk of additional amortization relating to software investment based on a 3-year estimated saleable period. - FY2019RestatedAnnual report
「The company records as software amortization the greater of the straight-line allocation amount based on the estimated saleable period of 3 years. However, if it decides to discontinue the sales plan for the product, or if sales fall substantially below the prior estimate, and it determines that recovery is not possible, additional software amortization and other charges may be required.」
The company has reiterated the risk of additional amortization relating to software investment based on a 3-year estimated saleable period if the sales plan is discontinued or sales fall short of expectations. - FY2018RestatedAnnual report
「The company records as software amortization the greater of the straight-line allocation amount based on the estimated saleable period of 3 years. However, if it decides to discontinue the sales plan for the product, or if sales fall substantially below the prior estimate, and it determines that recovery is not possible, additional software amortization and other charges may be required, which could affect our group's financial position and business performance.」
The company has reiterated the risk of additional amortization relating to software investment based on an assumed 3-year estimated saleable period if the sales plan is discontinued or sales fall short of expectations. - FY2016First statedAnnual report
「The company records as software amortization the greater of the straight-line allocation amount based on the estimated saleable period of 3 years. However, if it decides to discontinue the sales plan for the product, or if sales fall substantially below the prior estimate, and it determines that recovery is not possible, additional software amortization and other charges may be required」
The estimated saleable period for the software is 3 years, and the company identifies additional amortization if the sales plan is discontinued or sales fall short of expectations as a risk.