Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022.
- FY2022RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016, as well as molds included in tools, furniture and fixtures acquired on or after that date.」
The depreciation method adopted following the change continues to be applied. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016, as well as molds included in tools, furniture and fixtures acquired on or after that date.」
The depreciation method adopted following the change continues to be applied. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016, as well as molds included in tools, furniture and fixtures acquired on or after that date.」
The accounting policy adopted following the change in the depreciation method continues to be applied to building fixtures, structures and molds. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The change in the depreciation method was also applied in the current fiscal year, with its impact on profit or loss described as immaterial. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures continues to be applied. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on earnings was considered immaterial.