Change in depreciation method for building improvements and related assets
First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual 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.」
The accounting policy of using the straight-line method for building appurtenances and structures acquired on or after 1 April 2016 continues to be applied. - 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.」
The accounting policy of using the straight-line method for building appurtenances and structures acquired on or after 1 April 2016 continues to be applied. - FY2018RestatedAnnual 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.」
The accounting policy of using the straight-line method for building appurtenances and structures acquired on or after 1 April 2016 continues to be disclosed. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company applied during the fiscal year Practical Response Report No. 32, "Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform" (17 June 2016), and changed the depreciation method for building appurtenances and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building appurtenances and structures from the declining-balance method to the straight-line method is also disclosed in the full-year financial statements. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, from the first quarter accounting period the company changed the depreciation method for building appurtenances and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
Following amendments to the Corporation Tax Act, the depreciation method for building appurtenances and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.