Change in the Depreciation Method for Building Improvements and Structures
First written in FY2017-Q2. 7 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
- FY2024RestatedAnnual report
「Property, plant and equipment: declining-balance method (except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding building-related equipment, and to building-related equipment and structures acquired on or after 1 April 2016)」
The Company continues to apply the accounting policy of using the straight-line method for building-related equipment and structures acquired on or after 1 April 2016. - FY2023RestatedAnnual report
「Property, plant and equipment: declining-balance method (except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding building-related equipment, and to building-related equipment and structures acquired on or after 1 April 2016)」
The Company continues to apply the accounting policy of using the straight-line method for building-related equipment and structures acquired on or after 1 April 2016. - FY2021RestatedAnnual report
「Property, plant and equipment: declining-balance method (except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding building-related equipment, and to building-related equipment and structures acquired on or after 1 April 2016)」
The Company continues to apply the accounting policy of using the straight-line method for building-related equipment and structures acquired on or after 1 April 2016. - FY2020RestatedAnnual report
「Property, plant and equipment: declining-balance method (except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding building-related equipment, and to building-related equipment and structures acquired on or after 1 April 2016)」
The Company continues to apply the accounting policy of using the straight-line method for building-related equipment and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「Property, plant and equipment: declining-balance method (except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding building-related equipment, and to building-related equipment and structures acquired on or after 1 April 2016)」
The Company continues to apply the straight-line method for depreciating building-related equipment and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「In accordance with revisions to the Corporation Tax Act, the company applied in the fiscal year the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016), changing 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.」
The accounting policy states that the depreciation method for building-related equipment and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. - FY2017-Q3RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following an amendment to the Corporation Tax Act, we adopted the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the first quarter, changing 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.」
For building-related equipment and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on profit or loss was immaterial.