Change to the straight-line method for depreciating building improvements and structures
First written in FY2017-Q3. 8 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
- FY2026RestatedAnnual 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - FY2024RestatedAnnual 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - FY2022RestatedAnnual 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - FY2020RestatedAnnual 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - 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 policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reaffirmed. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
The company has reconfirmed its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3First statedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the first quarter, 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.