Change in depreciation method for building fixtures and structures
First written in FY2017-Q1. 6 of 7 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「However, we 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 straight-line method for buildings and structures, introduced in connection with the tax reform, has continued to be applied. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The straight-line method for buildings and structures, introduced in connection with the tax reform, has continued to be applied. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
For buildings and structures, the change to the straight-line method associated with the tax reform has continued to be applied. - FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The change in depreciation method associated with the fiscal 2016 tax reform has continued to be applied in the annual financial statements. - FY2017-Q3RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The change in depreciation method applied from the first quarter has continued. - FY2017-Q2RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The change in depreciation method applied from the first quarter has continued to be applied in the second quarter, with a minor impact on earnings. - FY2017-Q1First statedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries 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 current consolidated fiscal year, changing the depreciation method for building附属 equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
In accordance with the tax reform, the depreciation method for building附属 equipment and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The filing states that the impact on profit and loss was immaterial.