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Take And Give. Needs (4331) · InitiativeFirst stated

Capitalization of hotel pre-opening costs as deferred assets and amortization over 5 years

First written in FY2027-H1. . Latest entry: FY2027-H1.

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  1. FY2027-H1First statedAnnual report

    「当社グループは、従来、ホテルの開業準備のために支出した費用を発生時に販売費及び一般管理費等として処理しておりましたが、当中間連結会計期間より、開業準備のために特別に支出した費用を繰延資産（開業費）として計上し、当該ホテルの開業のときから５年間にわたり定額法により償却する方法に変更しております。」

    複数のホテル開発の同時進行により開業準備費用の重要性が増したことを契機に、開業前支出と開業後の収益との対応関係をより適切に反映するため、会計処理を変更した。
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Capitalization of hotel pre-opening costs as deferred assets and amortization over 5 years | TAKE AND GIVE. NEEDS Co.,Ltd. (4331) | Komori