Changing the Depreciation Method for Building Fixtures and Structures to the Straight-Line Method
First written in FY2017-Q3. 6 of 7 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2024RestatedAnnual report
「The straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The company has continued to apply the straight-line method as its accounting policy to the relevant assets. - FY2022RestatedAnnual report
「The straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The company has continued to disclose its accounting policy of applying the straight-line method to the relevant assets. - FY2020RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues. - FY2019RestatedAnnual report
「The straight-line method is used 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
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The company has continued to apply the straight-line method as its accounting policy for building fixtures and structures acquired on or after 1 April 2016. - 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.」
The company has continued to disclose 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
「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.」
The depreciation method for building improvements and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.