Change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues. - FY2018RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal year and 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.」
It continues to disclose the accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures. - FY2017-Q2First statedAnnual report
「Following the amendment to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the first quarter of the fiscal year, and 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. The impact on profit or loss was immaterial.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed following the tax reform. The impact on profit or loss was considered immaterial.