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Write-Downs of Long-Lived Assets (Tables)

6 Months Ended

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.

X

- 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

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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

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- References

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