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Write-Downs of Long-Lived Assets (Tables) | 6 Months Ended
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Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Long-Lived Assets Classified as Held for Sale | As of March 31, 2023 and September 30, 2023, the long-lived assets classified as held for sale in the accompanying consolidated balance sheets are as follows.
|  | Millions of yen |
| As of March 31, 2023 |  |  | As of September 30, 2023 |
Investment in operating leases |  | ¥ | 13,104 |  |  | ¥ | 7,262 |
Property under facility operations |  |  | 10 |  |  |  | 439 |
Office facilities |  |  | 55 |  |  |  | 0 |
Breakdowns of Recognized Impairment Losses for Difference between Carrying Amounts and Fair Values Reflected as Write-Downs of Long-Lived Assets | For the six months ended September 30, 2022 and 2023, the Company and its subsidiaries recognized impairment losses for the difference between carrying amounts and fair values in the amount of ¥253 million and ¥538 million, respectively, which are reflected as write-downs of long-lived assets. Breakdowns of these amounts are as follows.
|  | Six months ended September 30, 2022 |  |  | Six months ended September 30, 2023 |
| Amount (Millions of yen) |  |  | The number of properties |  |  | Amount (Millions of yen) |  |  | The number of properties |
Write-downs of the assets held for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Condominiums |  | ¥ | 0 |  |  |  | 0 |  |  | ¥ | 0 |  |  |  | 1 |
Others* |  |  | 56 |  |  |  | — |  |  |  | 8 |  |  |  | — |
Total |  | ¥ | 56 |  |  |  | — |  |  | ¥ | 8 |  |  |  | — |
|  | Six months ended September 30, 2022 |  |  | Six months ended September 30, 2023 |
| Amount (Millions of yen) |  |  | The number of properties |  |  | Amount (Millions of yen) |  |  | The number of properties |
Write-downs due to decline in estimated future cash flows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial facilities other than office buildings |  | ¥ | 51 |  |  |  | 2 |  |  | ¥ | 439 |  |  |  | 2 |
Condominiums |  |  | 3 |  |  |  | 3 |  |  |  | 1 |  |  |  | 1 |
Others* |  |  | 143 |  |  |  | — |  |  |  | 90 |  |  |  | — |
Total |  | ¥ | 197 |  |  |  | — |  |  | ¥ | 530 |  |  |  | — |
* | For “Others,” the number of properties is omitted.
For the three months ended September 30, 2022 and 2023, the Company and its subsidiaries recognized impairment losses for the difference between carrying amounts and fair values in the amount of ¥145 million and ¥452 million, respectively, which are reflected as write-downs of long-lived assets. Breakdowns of these amounts are as follows.
|  | Three months ended September 30, 2022 |  |  | Three months ended September 30, 2023 |
| Amount (Millions of yen) |  |  | The number of properties |  |  | Amount (Millions of yen) |  |  | The number of properties |
Write-downs of the assets held for sale: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Others* |  | ¥ | 0 |  |  |  | — |  |  | ¥ | 8 |  |  |  | — |
Total |  | ¥ | 0 |  |  |  | — |  |  | ¥ | 8 |  |  |  | — |
|  | Three months ended September 30, 2022 |  |  | Three months ended September 30, 2023 |
| Amount (Millions of yen) |  |  | The number of properties |  |  | Amount (Millions of yen) |  |  | The number of properties |
Write-downs due to decline in estimated future cash flows: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial facilities other than office buildings |  | ¥ | 51 |  |  |  | 2 |  |  | ¥ | 365 |  |  |  | 1 |
Condominiums |  |  | 0 |  |  |  | 0 |  |  |  | 1 |  |  |  | 1 |
Others* |  |  | 94 |  |  |  | — |  |  |  | 78 |  |  |  | — |
Total |  | ¥ | 145 |  |  |  | — |  |  | ¥ | 444 |  |  |  | — |
* | For “Others,” the number of properties is omitted.

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- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480091/360-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-2 + Details
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- Definition Tabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-3 + Details
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