Change in the Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
- 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.」
The company has continued to disclose that the depreciation method for building fixtures and structures was changed from the declining-balance method to the straight-line method and that the impact on profit was immaterial. - FY2017-Q3First statedAnnual report
「As a result, the impact on operating income, ordinary income and profit before income taxes for the nine-month period of the third quarter of the consolidated fiscal year was immaterial.」
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 of the change on profit was considered immaterial.