Trend Micro 2014 Annual Report Download - page 27

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recognized as marketable
securities on Financial
Instruments and Exchange Law 2-2,
are recognized the net ownership
amount with the latest available
financial statements that is
defined on the fund contracts.
B. Inventories
Lower of cost or market by
moving average method
The carrying value on the
balance sheet of the inventory
with lower profit margin is
written down
B. Inventories
Same as left
(2) Depreciation and
amortization
A. Property and equipment
Mainly, depreciation is
computed by declining-balance
method in parent company and is
computed by a straight-line
method in consolidated
subsidiaries.
Useful lives of the main
property and equipment are as
follows :
Office furniture and
equipment : 2–20 years
A. Property and equipment
Mainly, depreciation is
computed by declining-balance
method in parent company and is
computed by a straight-line
method in consolidated
subsidiaries.
Useful lives of the main
property and equipment are as
follows :
Office furniture and
equipment : 2–20 years
B. Intangibles
a. Software for sale
Straight -line method over
the estimated useful lives (12
months)
B. Intangibles
a. Software for sale
Same as left
b. Software for internal use
Straight-line method over the
estimated useful lives (mainly
5 years)
b. Software for internal use
Same as left
c. Other intangibles
Straight-line method over the
estimated useful lives
c. Other intangibles
Same as left
C. Leased assets
Finance lease without transfer
of ownership of the leased assets
Straight-line method in which
the useful life is assumed to be
the lease period and the residual
value is zero.
Finance lease without transfer
of ownership of the leased assets
started before December 31, 2008
are accounted for in the same
manner as applied for operating
lease.
C. Leased assets
 Same as left
(3) Accounting policies for
allowances
A. Allowance for doubtful
accounts
In order to reserve future
losses from default of notes and
A. Allowance for doubtful
accounts
Same as left
24