Changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q1. 7 of 8 entries say "Restated". Latest entry: FY2025-H1.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
- FY2025-H1RestatedAnnual report
「The Company applies the declining-balance method to its property, plant and equipment. However, it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building improvements, and to building improvements and structures acquired on or after 1 April 2016, and records estimated annual depreciation expense on a time-apportioned basis.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「The Company applies the declining-balance method to its property, plant and equipment. However, it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building improvements, and to building improvements and structures acquired on or after 1 April 2016.」
Continues to apply the straight-line method to building improvements and structures. - FY2018RestatedAnnual report
「The Company applies the declining-balance method to its property, plant and equipment. However, it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building improvements, and to building improvements and structures acquired on or after 1 April 2016.」
Continues to apply the straight-line method to building improvements and structures acquired on or after 1 April 2016. - FY2018-Q2RestatedAnnual report
「The Company applies the declining-balance method to its property, plant and equipment. However, it applies the straight-line method to buildings acquired on or after 1 April 1998, excluding building improvements, and to building improvements and structures acquired on or after 1 April 2016. Estimated annual depreciation expense is recorded on a time-apportioned basis.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during 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.」
Applies the straight-line method to building improvements and structures acquired on or after 1 April 2016, with the impact considered immaterial. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company applied “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016) during the current first-quarter consolidated accounting period 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.」
Continues in the third quarter to apply the straight-line method to building improvements and structures acquired on or after 1 April 2016, as introduced in Q1. - FY2017-Q2RestatedAnnual report
「In accordance with the revision of the Corporation Tax Act, applied during the current interim consolidated accounting period the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016), and changed the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
Continues to apply the straight-line method in the interim period to building improvements and structures acquired on or after 1 April 2016, as introduced in Q1. - FY2017-Q1First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied Practical Response Report No. 32, Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (17 June 2016), from the beginning of the current first quarter consolidated accounting period. Accordingly, 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.」
In accordance with the revision of the Corporation Tax Act, changed the depreciation method for applicable assets acquired on or after 1 April 2016. The impact on ordinary income and profit before income taxes and other adjustments for the quarter was considered immaterial.