Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 8 of 9 entries say "Restated". Latest entry: FY2025.
- FY2025RestatedAnnual report
「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 accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues. - FY2023RestatedAnnual report
「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 accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues. - FY2021RestatedAnnual report
「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 accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues. - FY2020RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues. - FY2019RestatedAnnual report
「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 accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be described. - FY2018RestatedAnnual report
「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 accounting treatment applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be described. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company adopted from the current fiscal year the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), changing 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 change from the declining-balance method to the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues to be applied. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied from the first-quarter accounting period the 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 fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The change from the declining-balance method to the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues to be stated. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied from the first-quarter accounting period the 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 fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
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 or loss for the cumulative second-quarter period was described as immaterial.