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- between the financial reporting and the tax bases of assets and liabilities, using the enacted tax rates in effect for the year in which the differences are expected to reverse. j. Leased assets and Amortization Leased assets related to financial leases that do not transfer ownership rights are amortized under the straight-line method based on the lease term as the useful life and residual value of zero. The Company continued to apply the method for ordinary operating lease transactions to financial leases that do not transfer ownership rights that started before March 31, 2008. (Change in Accounting Policy) The Company had previously accounted for financial leases that do not transfer ownership rights according to the method for ordinary operating lease transactions. From the year ended March 31, 2009 (April 1, 2008 to March 31, 2009), the Company adopted “Accounting Standard for Lease Transactions” (ASBJ Statement No. 13, revised March 30, 2007) and “Guidance on Accounting Standard for Lease Transactions” (ASBJ Guidance No. 16, revised March 30, 2007) and now accounts for these leases as ordinary sale and purchase transactions. This change had an immaterial effect on operating income, income before income taxes and minority interests, and net income. k. Amortization of Goodwill Goodwill and negative goodwill are amortized using the straight-line method over a period of 5 to 20 years. However, minimal amounts of goodwill incurred during the year ended March 31, 2009 are expensed as incurred. l. Net Income per Share Net income per share is computed based on the average number of shares outstanding during each year. m. Allowance for Doubtful Accounts To prepare for uncollectible credits, the Company and its subsidiaries record general allowance based on the actual bad debt ratio, and specific allowance deemed to be uncollectible considering the collectibility. n. Reserve for Retirement Benefits The amount for employee retirement benefits at fiscal 2009 year-end is based on the estimated value of benefit obligations, plan assets and retirement benefit trust assets at fiscal 2009 year-end. Prior service cost is amortized on a straight-line basis over the average remaining service life of employees (14 years) in the year in which it arises and unrecognized actuarial differences are amortized on a straight-line basis over the average remaining service life of employees (14 years) from the year following that in which they arise. o. Reserve for Point Service Program In order to prepare for the future cost generating from the utilization of points that customers have earned under the point services such as “au” Point Program, based on its past experience, the Company reserves an amount considered appropriate to cover possible utilization of the points during or after the next consolidated fiscal year. p. Allowance for bonuses To allow for the payment of bonuses to employees, the Company records the estimated amounted of bonuses to be paid. q. Allowance for directors’ bonuses To allow for the payment of bonuses to directors, the Company records the estimated amounted of bonuses to be paid. r. Evaluation of assets and liabilities of consolidated subsidiaries Assets and liabilities of consolidated subsidiaries are evaluated by the fair market value method.
KDDI CORPORATION Annual Report 2009