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Goodwill and Other Intangible Assets | 12 Months Ended
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Mar. 31, 2014
Goodwill and Other Intangible Assets | 13. Goodwill and Other Intangible Assets Changes in goodwill by reportable segment for fiscal 2012, 2013 and 2014 are as follows:
|  | Millions of yen |
|  | Corporate Financial Services |  |  | Maintenance Leasing |  |  | Real Estate |  |  | Investment and Operation |  |  | Retail |  |  | Overseas |  |  | Total |
Balance at March 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | ¥ | 547 |  |  | ¥ | 282 |  |  | ¥ | 19,047 |  |  | ¥ | 3,674 |  |  | ¥ | 4,452 |  |  | ¥ | 69,395 |  |  | ¥ | 97,397 |
Accumulated impairment losses |  |  | (430 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,177 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,607 | )
|  |  | 117 |  |  |  | 282 |  |  |  | 19,047 |  |  |  | 1,497 |  |  |  | 4,452 |  |  |  | 69,395 |  |  |  | 94,790 |
Acquired |  |  | 380 |  |  |  | 0 |  |  |  | 44 |  |  |  | 14 |  |  |  | 0 |  |  |  | 3,586 |  |  |  | 4,024 |
Impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | (28 | ) |  |  | (1,238 | ) |  |  | 0 |  |  |  | (1,737 | ) |  |  | (3,003 | )
Balance at March 31, 2012 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 754 |  |  |  | 282 |  |  |  | 19,063 |  |  |  | 312 |  |  |  | 4,452 |  |  |  | 71,244 |  |  |  | 96,107 |
Accumulated impairment losses |  |  | (257 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (39 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (296 | )
|  |  | 497 |  |  |  | 282 |  |  |  | 19,063 |  |  |  | 273 |  |  |  | 4,452 |  |  |  | 71,244 |  |  |  | 95,811 |
Acquired |  |  | 0 |  |  |  | 0 |  |  |  | 199 |  |  |  | 11,439 |  |  |  | 10,972 |  |  |  | 1,504 |  |  |  | 24,114 |
Impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | 67 |  |  |  | 0 |  |  |  | 0 |  |  |  | 6,337 |  |  |  | 6,404 |
Balance at March 31, 2013 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 754 |  |  |  | 282 |  |  |  | 19,329 |  |  |  | 11,751 |  |  |  | 15,424 |  |  |  | 79,085 |  |  |  | 126,625 |
Accumulated impairment losses |  |  | (257 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (39 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (296 | )
|  |  | 497 |  |  |  | 282 |  |  |  | 19,329 |  |  |  | 11,712 |  |  |  | 15,424 |  |  |  | 79,085 |  |  |  | 126,329 |
Acquired |  |  | 550 |  |  |  | 0 |  |  |  | 0 |  |  |  | 44,856 |  |  |  | 0 |  |  |  | 169,307 |  |  |  | 214,713 |
Impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | (29 | ) |  |  | 111 |  |  |  | 0 |  |  |  | 25,251 |  |  |  | 25,333 |
Balance at March 31, 2014 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 1,304 |  |  |  | 282 |  |  |  | 19,300 |  |  |  | 56,718 |  |  |  | 15,424 |  |  |  | 273,643 |  |  |  | 366,671 |
Accumulated impairment losses |  |  | (257 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (39 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (296 | )
|  | ¥ | 1,047 |  |  | ¥ | 282 |  |  | ¥ | 19,300 |  |  | ¥ | 56,679 |  |  | ¥ | 15,424 |  |  | ¥ | 273,643 |  |  | ¥ | 366,375 |
* | Other includes foreign currency translation adjustments and certain other reclassifications.
The Company and its subsidiaries recognized no impairment losses on goodwill during fiscal 2012, 2013 and 2014. Other intangible assets at March 31, 2013 and 2014 consist of the following:
|  | Millions of yen |
|  | 2013 |  |  | 2014 |
Intangible assets not subject to amortization: |  |  |  |  |  |  |  |
Trade names |  | ¥ | 25,883 |  |  | ¥ | 47,360 |
Asset management contracts |  |  | 0 |  |  |  | 167,147 |
Others |  |  | 605 |  |  |  | 233 |
|  |  | 26,488 |  |  |  | 214,740 |
Intangible assets subject to amortization: |  |  |  |  |  |  |  |
Software |  |  | 82,425 |  |  |  | 92,310 |
Customer relationships |  |  | 24,300 |  |  |  | 61,918 |
Others |  |  | 15,488 |  |  |  | 26,495 |
|  |  | 122,213 |  |  |  | 180,723 |
Accumulated amortization |  |  | (58,384 | ) |  |  | (72,238 | )
Net |  |  | 63,829 |  |  |  | 108,485 |
|  | ¥ | 90,317 |  |  | ¥ | 323,225 |
The aggregate amortization expenses for intangible assets are ¥7,066 million, ¥9,680 million and ¥17,112 million in fiscal 2012, 2013 and 2014, respectively. The estimated amortization expenses for each of five succeeding fiscal years are ¥14,417 million in fiscal 2015, ¥13,641 million in fiscal 2016, ¥12,706 million in fiscal 2017, ¥10,243 million in fiscal 2018 and ¥8,787 million in fiscal 2019, respectively. Intangible assets subject to amortization acquired during fiscal 2014 are ¥52,575 million. They mainly consist of ¥13,051 million of software and ¥36,488 million of customer relationships due to acquisitions. The weighted average amortization period for the software and the customer relationships due to acquisitions are six years and eight years, respectively. As a result of the impairment test, the Company and its subsidiaries recognized no impairment losses on intangible assets during fiscal 2012, 2013 and 2014.

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- Definition The entire disclosure for 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 (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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16373-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 + Details
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