Change in depreciation method for building fixtures and structures
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during 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.」
For building improvements and structures acquired on or after 1 April 2016, the change from the declining-balance method to the straight-line method continues to be applied for the full fiscal year. - FY2017-Q3RestatedAnnual report
「Following an amendment to the Corporation Tax Act, the Practical Treatment on Changes in Depreciation Methods Related to the Fiscal 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) has been applied from the first quarter of the current consolidated fiscal year, and the depreciation method for building improvements and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
The change in the depreciation method for building fixtures and structures continues to be applied. - FY2017-Q2RestatedAnnual report
「Following an amendment to the Corporation Tax Act, the Practical Treatment on Changes in Depreciation Methods Related to the Fiscal 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) has been applied from the first quarter of the current consolidated fiscal year, and the depreciation method for building improvements and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
The change in the depreciation method for building fixtures and structures continues to be applied. - FY2017-Q1First statedAnnual 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 practical treatment related to the fiscal 2016 tax reforms was applied, and the depreciation method for the relevant assets was changed.