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Goodwill and Other Intangible Assets | 12 Months Ended
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Mar. 31, 2011
Goodwill and Other Intangible Assets | 13. Goodwill and Other Intangible Assets Changes in goodwill by reportable segment for fiscal 2009, 2010 and 2011 are as follows: In fiscal 2011, in line with a change of management classification, the Company changed certain segment classifications. Due to the changes, the reclassified figures are shown for fiscal 2009 and 2010.
|  | Millions of yen |
|  | Corporate Financial Services |  |  | Maintenance Leasing |  |  | Real Estate |  |  | Investment Banking |  |  | Retail |  |  | Overseas |  |  | Total |
Balance at March 31, 2008 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | ¥ | 3,046 |  |  | ¥ | 282 |  |  | ¥ | 17,845 |  |  | ¥ | 9,977 |  |  | ¥ | 4,452 |  |  | ¥ | 48,494 |  |  | ¥ | 84,096 |
Accumulated impairment losses |  |  | (656 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (970 | ) |  |  | 0 |  |  |  | (274 | ) |  |  | (1,900 | )
|  |  | 2,390 |  |  |  | 282 |  |  |  | 17,845 |  |  |  | 9,007 |  |  |  | 4,452 |  |  |  | 48,220 |  |  |  | 82,196 |
Acquired |  |  | 39 |  |  |  | 0 |  |  |  | 5,298 |  |  |  | 20 |  |  |  | 0 |  |  |  | 0 |  |  |  | 5,357 |
Impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (1,979 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (1,979 | )
Other (net)* |  |  | (1,926 | ) |  |  | 0 |  |  |  | (3,913 | ) |  |  | (1,143 | ) |  |  | 0 |  |  |  | (1,348 | ) |  |  | (8,330 | )
Balance at March 31, 2009 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 1,159 |  |  |  | 282 |  |  |  | 19,230 |  |  |  | 8,839 |  |  |  | 4,452 |  |  |  | 46,872 |  |  |  | 80,834 |
Accumulated impairment losses |  |  | (656 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,934 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (3,590 | )
|  |  | 503 |  |  |  | 282 |  |  |  | 19,230 |  |  |  | 5,905 |  |  |  | 4,452 |  |  |  | 46,872 |  |  |  | 77,244 |
Acquired |  |  | 173 |  |  |  | 0 |  |  |  | 1,473 |  |  |  | 140 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,786 |
Impairment |  |  | (295 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,393 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,688 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | (2,167 | ) |  |  | (912 | ) |  |  | 0 |  |  |  | (2,189 | ) |  |  | (5,268 | )
Balance at March 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 1,332 |  |  |  | 282 |  |  |  | 18,536 |  |  |  | 7,199 |  |  |  | 4,452 |  |  |  | 44,683 |  |  |  | 76,484 |
Accumulated impairment losses |  |  | (951 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (4,459 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (5,410 | )
|  |  | 381 |  |  |  | 282 |  |  |  | 18,536 |  |  |  | 2,740 |  |  |  | 4,452 |  |  |  | 44,683 |  |  |  | 71,074 |
Acquired |  |  | 0 |  |  |  | 0 |  |  |  | 148 |  |  |  | 0 |  |  |  | 0 |  |  |  | 29,099 |  |  |  | 29,247 |
Impairment |  |  | (173 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (173 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | 363 |  |  |  | (1,334 | ) |  |  | 0 |  |  |  | (4,387 | ) |  |  | (5,358 | )
Balance at March 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 677 |  |  |  | 282 |  |  |  | 19,047 |  |  |  | 3,544 |  |  |  | 4,452 |  |  |  | 69,395 |  |  |  | 97,397 |
Accumulated impairment losses |  |  | (469 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,138 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,607 | )
|  | ¥ | 208 |  |  | ¥ | 282 |  |  | ¥ | 19,047 |  |  | ¥ | 1,406 |  |  | ¥ | 4,452 |  |  | ¥ | 69,395 |  |  | ¥ | 94,790 |
|  | Millions of U.S. dollars |
|  | Corporate Financial Services |  |  | Maintenance Leasing |  |  | Real Estate |  |  | Investment Banking |  |  | Retail |  |  | Overseas |  |  | Total |
Balance at March 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 16 |  |  | $ | 3 |  |  | $ | 223 |  |  | $ | 87 |  |  | $ | 54 |  |  | $ | 537 |  |  | $ | 920 |
Accumulated impairment losses |  |  | (11 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (54 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (65 | )
|  |  | 5 |  |  |  | 3 |  |  |  | 223 |  |  |  | 33 |  |  |  | 54 |  |  |  | 537 |  |  |  | 855 |
Acquired |  |  | 0 |  |  |  | 0 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |  |  |  | 350 |  |  |  | 352 |
Impairment |  |  | (2 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (2 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | 4 |  |  |  | (16 | ) |  |  | 0 |  |  |  | (53 | ) |  |  | (65 | )
Balance at March 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 9 |  |  |  | 3 |  |  |  | 229 |  |  |  | 43 |  |  |  | 54 |  |  |  | 834 |  |  |  | 1,172 |
Accumulated impairment losses |  |  | (6 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (26 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (32 | )
|  | $ | 3 |  |  | $ | 3 |  |  | $ | 229 |  |  | $ | 17 |  |  | $ | 54 |  |  | $ | 834 |  |  | $ | 1,140 |
* | Other includes foreign currency translation adjustments and certain other reclassifications.
Other intangible assets at March 31, 2010 and 2011 consist of the following:
|  | Millions of yen |  |  | Millions of U.S. dollars |
|  | 2010 |  |  | 2011 |  |  | 2011 |
Intangible assets not subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |
Trade name |  | ¥ | 18,411 |  |  | ¥ | 18,175 |  |  | $ | 218 |
Others |  |  | 654 |  |  |  | 463 |  |  |  | 6 |
|  |  | 19,065 |  |  |  | 18,638 |  |  |  | 224 |
Intangible assets subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |
Software |  |  | 56,360 |  |  |  | 58,654 |  |  |  | 705 |
Others |  |  | 9,543 |  |  |  | 15,601 |  |  |  | 188 |
|  |  | 65,903 |  |  |  | 74,255 |  |  |  | 893 |
Accumulated amortization |  |  | (43,586 | ) |  |  | (43,737 | ) |  |  | (526 | )
Net |  |  | 22,317 |  |  |  | 30,518 |  |  |  | 367 |
|  | ¥ | 41,382 |  |  | ¥ | 49,156 |  |  | $ | 591 |
The aggregate amortization expenses for intangible assets are ¥9,021 million, ¥8,203 million and ¥7,244 million ($87 million) in fiscal 2009, 2010 and 2011, respectively. The estimated amortization expenses for each of five succeeding fiscal years are ¥6,876 million ($83 million) in fiscal 2012, ¥6,329 million ($76 million) in fiscal 2013, ¥5,213 million ($63 million) in fiscal 2014, ¥3,761 million ($45 million) in fiscal 2015 and ¥2,835 million ($34 million) in fiscal 2016, respectively. The Company and its subsidiaries have recognized no impairment losses on intangible assets from fiscal 2009 through fiscal 2011.

X
- Definition Discloses the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain or loss on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. This element may be used as a single block of text to include the entire intangible asset disclosure including data and tables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 + Details
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