繰延資産についてまとめてみました。
定義 Definition | The following costs paid by corporations where the effects of the expenditure last for at least one year from the date of expenditure, excluding costs for acquiring assets or prepaid expenses: 1. 創立費 Pre-opening startup costs 2. 開業費 Post-opening startup costs 3. 開発費 Development costs 4. 株式交付費 Stock issuance costs 5. 社債発行費 Bond issuance costs 6. その他 Other costs below (1) Costs to build or improve public/common facilities that benefit the company (2) Costs to lease or use assets (e.g., non-refundable key money, compensation for eviction) (3) Costs to receive services (e.g., upfront payment to license knowhow) (4) Costs to gift assets for advertising and promotion (e.g., signboards) (5) Other costs that benefit the company | ||
償却 Amortization |
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| Deductibility | Deductible up to the limit (see below) if the amortization is recognized as an expense for accounting purposes | |
Book value (BV) | Amortization in excess of the limit does not reduce BV of the asset | ||
償却限度額 Limit | 任意償却 Voluntary amortization | Applicable to the above costs 1 to 5 - Any amount amortizable for a fiscal year up to the expenditure amount - Limit = Value of asset – Accumulated (deducted) amortization | |
均等償却 Equal amount amortization | Applicable to 6 - Same amount amortized for every fiscal year - Limit = Value of asset x No. of months of FY / No. of months during which the effects of expenditure last | ||
Small deferred assets | A deferred asset of less than JPY200,000 can be fully written off for the fiscal year of expenditure if the amount is recognized as an expense for accounting purposes for the fiscal year | ||
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