Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building appurtenances, and for building appurtenances and structures acquired on or after 1 April 2016.」
Continued to report the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - 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.」
Continued to report the annual application of the change from the declining-balance method to the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017-Q3First statedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company 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 consolidated accounting period and changed 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.」
First recorded the change in 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.