Change in depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual report
「The declining-balance method is used. However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The straight-line method continues to be applied to building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The full-year results also confirm the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「For buildings and structures acquired on or after 1 April 2016, the depreciation method has been changed from the declining-balance method to the straight-line method. The impact on profit or loss for the fiscal year was immaterial.」
The full-year results also confirm the change in the depreciation method for building fixtures and structures and the immaterial impact on profit or loss. - FY2017-Q3First statedAnnual report
「For buildings and structures acquired on or after 1 April 2016, the depreciation method has been changed from the declining-balance method to the straight-line method. The impact on profit or loss for the first nine months of the fiscal year was immaterial.」
The practical treatment under the fiscal 2016 tax reforms was applied from the first quarter of the fiscal year, and the depreciation method for the relevant assets was changed. The impact on profit or loss was immaterial.