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Tax Effects of Temporary Differences Giving Rise to Deferred Tax Assets and Liabilities (Detail) (JPY ¥) In Millions, unless otherwise specified | Mar. 31, 2014 | Mar. 31, 2013
--- | --- | ---
Assets: |  |
Net operating loss carryforwards | ¥ 79,712 | ¥ 39,762
Allowance for doubtful receivables on direct financing leases and probable loan losses | 26,451 | 25,891
Investment in securities | 17,380 | 24,329
Other operating assets | 12,760 | 11,369
Accrued expenses | 23,727 | 10,456
Installment loans | 7,576 | 16,432
Other | 73,382 | 50,913
Deferred Tax Assets, Gross, Total | 240,988 | 179,152
Less: valuation allowance | (28,669) | (18,831)
Deferred Tax Assets, Net of Valuation Allowance, Total | 212,319 | 160,321
Liabilities: |  |
Investment in direct financing leases | 7,855 | 14,617
Investment in operating leases | 86,485 | 72,925
Unrealized gains on investment in securities | 21,624 | 17,200
Deferred insurance policy acquisition costs | 24,212 | 19,311
Policy liabilities | 47,641 | 38,831
Other intangible assets | 90,727 | 11,204
Undistributed earnings | 65,532 | 32,723
Prepaid benefit cost | 12,540 | 13,475
Other | 62,779 | 52,636
Deferred Tax Liabilities, Net, Total | 419,395 | 272,922
Net deferred tax liability | ¥ 207,076 | ¥ 112,601

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