Straight-line amortization of the operating rights for Crash Fever
First written in FY2022-Q3. 10 of 11 entries say "Advanced", first in FY2022. Latest entry: FY2025.
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- FY2025AdvancedAnnual report
「This was mainly due to a ¥70.000 million decrease in the operating rights.」
The 5-year straight-line amortization of the Crash Fever operating rights progressed, with ¥70.000 million amortized during the fiscal year and the carrying amount at the fiscal year-end reaching ¥116.666 million. - FY2025-H1AdvancedAnnual report
「Property, plant and equipment amounted to ¥260.117 million, a decrease of ¥55.360 million from the end of the previous fiscal year. This was mainly due to a ¥34.999 million decrease in the operating rights.」
Straight-line amortization of the Crash Fever operating rights progressed, reducing their carrying amount from ¥186.666 million at the end of the previous fiscal year to ¥151.666 million. - FY2024AdvancedAnnual report
「The operating rights are amortized over their useful period of 5 years.」
Straight-line amortization of the Crash Fever operating rights progressed, with amortization expense of ¥70.000 million for the year and a carrying amount of ¥186.666 million at the fiscal year-end. - FY2024-Q3AdvancedAnnual report
「Property, plant and equipment amounted to ¥312.970 million, a decrease of ¥86.007 million from the end of the previous fiscal year. This was mainly due to a ¥52.499 million decrease in the operating rights.」
Straight-line amortization of the Crash Fever operating rights progressed, resulting in a ¥52.499 million decrease in their carrying amount from the end of the previous fiscal year. - FY2024-Q2AdvancedAnnual report
「This was mainly due to a ¥34.999 million decrease in the operating rights and a ¥21.912 million decrease in investments and other assets, primarily as a result of a decrease in deferred tax assets.」
Straight-line amortization of the Crash Fever operating rights progressed, reducing their carrying amount from ¥256.666 million at the end of the previous fiscal year to ¥221.666 million at the end of the second-quarter accounting period. - FY2023AdvancedAnnual report
「This was mainly due to a ¥70.000 million decrease in the operating rights as a result of depreciation.」
Straight-line amortization of the Crash Fever operating rights progressed through the full year, reducing their carrying amount by ¥70.000 million to ¥256.666 million. - FY2023-Q3AdvancedAnnual report
「This was mainly due to a ¥52.499 million decrease in the operating rights as a result of depreciation.」
Straight-line amortization of the Crash Fever operating rights continued, and the filing disclosed a ¥52.499 million decrease in their carrying amount through the end of the third-quarter accounting period. - FY2023-Q2AdvancedAnnual report
「This was mainly due to a ¥34.999 million decrease in the operating rights as a result of depreciation.」
Straight-line amortization of the Crash Fever operating rights continued, and the disclosed decrease through the end of the second-quarter accounting period was ¥34.999 million. - FY2023-Q1AdvancedAnnual report
「Property, plant and equipment amounted to ¥757.165 million, a decrease of ¥9.744 million from the end of the previous fiscal year. This was mainly due to a ¥17.499 million decrease in the operating rights as a result of depreciation.」
The filing disclosed that the carrying amount of the Crash Fever operating rights decreased by ¥17.499 million by the end of the first-quarter accounting period due to continued straight-line amortization. - FY2022AdvancedAnnual report
「Capital expenditures, including the acquisition of intangible fixed assets, totaled ¥378.905 million during the fiscal year. The main expenditures were the acquisition of an interest in the joint operating rights for Crash Fever, the addition of building fixtures and equipment accompanying the expansion of the Tokyo office, and the purchase of PCs.」
The ¥350.000 million acquisition of an interest in the joint operating rights for Crash Fever was finalized as capital expenditure for the full year, and the filing discloses that the ¥326.666 million operating rights are amortized on a straight-line basis over 5 years. - FY2022-Q3First statedAnnual report
「Method of depreciation of fixed assets: the straight-line method is used for intangible fixed assets. The operating rights are amortized over their useful period of 5 years.」
The accounting treatment for the Crash Fever operating rights acquired from Plus You is disclosed for the first time: they are recognized as intangible fixed assets and amortized on a straight-line basis over their 5-year useful period.