固定資産除売却損益（△は益）

Loss (gain) on sales and retirement of non-current assets

固定資産売却損益（△は益）

Loss (gain) on sales of non-current assets

固定資産圧縮積立金の積立

Provision of reserve for tax purpose reduction entry of non-current assets

固定資産圧縮積立金の取崩

Reversal of reserve for tax purpose reduction entry of non-current assets

固定資産圧縮特別勘定積立金の積立

Provision of reserve for special account for tax purpose reduction entry of non-current assets

固定資産圧縮特別勘定積立金の取崩

Reversal of reserve for special account for tax purpose reduction entry of non-current assets

固定資産臨時償却費

Non-recurring depreciation on non-current assets

休止固定資産減価償却費

Depreciation of inactive non-current assets

固定資産賃貸費用

Rental expenses on non-current assets

固定資産廃棄損

Loss on abandonment of non-current assets