Change in depreciation method for building fixtures and structures
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017.
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- FY2017RestatedAnnual report
「The straight-line method applies to building fixtures and structures acquired on or after 1 April 2016.」
It reiterates the depreciation policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2016RestatedAnnual 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.」
It reiterates the policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q1First statedAnnual report
「Following amendments to the Corporation Tax Act, the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform was applied from the second quarter of the current consolidated fiscal year. 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.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method has been changed from the declining-balance method to the straight-line method.