Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we and our domestic consolidated subsidiaries adopted from the first quarter of the consolidated fiscal year the “Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016), and changed the depreciation method for building附属 equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for building附属 equipment and structures from the declining-balance method to the straight-line method was reiterated. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we and our domestic consolidated subsidiaries adopted from the first quarter of the consolidated fiscal year the “Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016), and changed the depreciation method for building附属 equipment 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 company changed the depreciation method from declining balance to straight line.