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Life Insurance Operations | 12 Months Ended
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Mar. 31, 2014
Life Insurance Operations | 23. Life Insurance Operations Life insurance premiums and related investment income in fiscal 2012, 2013 and 2014 consist of the following:
|  | Millions of yen |
|  | 2012 |  |  | 2013 |  |  | 2014 |
Life insurance premiums |  | ¥ | 116,836 |  |  | ¥ | 130,187 |  |  | ¥ | 145,464 |
Life insurance related investment income |  |  | 10,071 |  |  |  | 8,539 |  |  |  | 9,942 |
|  | ¥ | 126,907 |  |  | ¥ | 138,726 |  |  | ¥ | 155,406 |
The benefits and expenses of life insurance operations included in life insurance costs in the consolidated statements of income are recognized so as to associate with earned premiums over the life of contracts. This association is accomplished by means of the provision for future policy benefits and the deferral and subsequent amortization of policy acquisition costs (principally commissions and certain other expenses relating to policy issuance and underwriting). These policy acquisition costs are amortized over the respective policy periods in proportion to premium revenue recognized. Amortization charged to income for fiscal 2012, 2013 and 2014 amounted to ¥7,307 million, ¥7,196 million and ¥9,701 million, respectively. The amount for fiscal 2012 is adjusted retrospectively due to the adoption of Accounting Standards Update 2010-26.

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- Definition The entire disclosure for long duration contracts. This may include the information pertinent to an understanding of the types of traditional and nontraditional insurance and investment contracts sold and serviced, including the nature and amount of estimated guaranteed obligations pertaining to such contracts and the assumptions underlying such estimated amounts, hedging strategies, and sales inducements offered. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 20 -Section 55 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6588021&loc=d3e7104-158389 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 80 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6484115&loc=d3e19393-158473 + Details
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