Changing the Depreciation Method for Building Fixtures and Structures to the Straight-Line Method
First written in FY2017-Q3. 7 of 8 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2026RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
建物附属設備・構築物について定額法を採用する会計方針を継続適用している。 - FY2025RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
建物附属設備・構築物について定額法を採用する会計方針を継続適用している。 - FY2024RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
建物附属設備・構築物について定額法を採用する会計方針を継続適用している。 - FY2023RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Group continues to apply the accounting policy of changing the depreciation method for building-related equipment and structures from the declining-balance method to the straight-line method. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
建物附属設備・構築物の減価償却方法を定率法から定額法へ変更した会計方針を継続適用している。 - FY2018RestatedAnnual 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.」
建物附属設備・構築物の減価償却方法を定率法から定額法へ変更した会計方針を継続適用している。 - 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.」
建物附属設備・構築物の減価償却方法変更を会計方針として継続適用している。 - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from 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.」
For building improvements and structures acquired on or after 1 April 2016, the company changed the depreciation method from the declining-balance method to the straight-line method. The impact on profit or loss was immaterial.