Change in depreciation method for building fixtures and structures from declining balance to straight-line
First written in FY2017-Q3. 6 of 7 entries say "Restated". Latest entry: FY2023.
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- FY2023RestatedAnnual report
「However, the straight-line method is used for buildings newly 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 applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2022RestatedAnnual report
「However, the straight-line method is used for buildings newly 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 applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2020RestatedAnnual report
「However, the straight-line method is used for buildings newly 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 applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2019RestatedAnnual report
「However, the straight-line method is used for buildings newly 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 applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2018RestatedAnnual report
「However, the straight-line method is used for buildings newly 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 applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 is also applied to the full-year financial statements. - FY2017RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of changing from the declining-balance method to the straight-line method for building fixtures and structures acquired on or after 1 April 2016 is also applied to the full-year financial statements. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the company has applied, from the second quarter accounting period, the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform” (17 June 2016), and has 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 depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.