Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
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- 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 change in the depreciation method for building fixtures and structures was also applied in the current consolidated fiscal year. - FY2017-Q3First statedAnnual report
「Following the amendment to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current consolidated 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 impact on ordinary profit and profit before income taxes for the nine months ended 31 December of the current consolidated fiscal year was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the company changed the depreciation method from declining balance to straight line.