Change in depreciation method for building improvements and structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building improvements and structures from the declining-balance method to the straight-line method continues to be applied. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method. As a result, operating profit, ordinary profit and profit before income taxes for the consolidated fiscal year increased by ¥508 thousand each.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continued to be applied, with the impact on profit for the period disclosed as ¥508 thousand. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method in Response to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current fiscal year, changing the depreciation method for building-related equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. The impact on operating loss and other items for the nine-month period ended 31 December was a reduction of ¥147 thousand. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method in Response to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current fiscal year, changing the depreciation method for building-related equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
Changed 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.