Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 3 entries say "Advanced", first in FY2017. Latest entry: FY2018.
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- 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 applying the straight-line method to building fixtures and structures acquired on or after April 2016 remains in effect. - FY2017AdvancedAnnual report
「As a result, operating income, ordinary income and profit before income taxes for the current consolidated fiscal year increased by ¥35.352 million each.」
The Company disclosed that each of the relevant profit figures increased by ¥35.352 million for the current fiscal year as a result of changing the depreciation method for building fixtures and structures to the straight-line method. - FY2017-Q3First statedAnnual report
「In accordance with amendments to the Corporation Tax Act, the Company has applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, 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. As a result, operating income, ordinary income and profit before income taxes for the cumulative third-quarter period increased by ¥20.903 million each.」
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.