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Write-Downs of Long-Lived Assets (Tables)

12 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Long-Lived Assets and Liabilities Associated with those Assets Classified as Held for Sale

As of March 31, 2023 and 2024, the long-lived assets and liabilities associated with those assets classified as held for sale in the accompanying consolidated balance sheets are as follows.

		Millions of yen
		2023				2024
Investment in operating leases		¥	13,104			¥	43,775
Property under facility operations			10				8,405
Office facilities			55				82
Other assets			0				6,005
Other liabilities			0				68

Breakdowns of Recognized Impairment Losses for Difference between Carrying Amounts and Fair Values Reflected as Write-Downs of Long-Lived Assets

During fiscal 2022, 2023 and 2024, the Company and its subsidiaries recognized impairment losses for the difference between carrying amounts and fair values in the amount of ¥35,666 million, ¥2,297 million and ¥1,724 million, respectively, which are reflected as write-downs of long-lived assets. Breakdowns of these amounts are as follows.

Fiscal Year ended March 31, 2022		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Commercial facilities other than office buildings		¥	858				3			¥	11				1
Condominiums			13				2				83				49
Others*			11,878				—				22,823				—
Total		¥	12,749				—			¥	22,917				—

Fiscal Year ended March 31, 2023		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Office buildings		¥	0				—			¥	1,535				2
Commercial facilities other than office buildings			0				—				51				2
Condominiums			2				1				15				19
Others*			241				—				453				—
Total		¥	243				—			¥	2,054				—
Fiscal Year ended March 31, 2024		Write-downs of the assets held for sale								Write-downs due to decline in estimated future cash flows
		Amount (Millions of yen)				The number of properties				Amount (Millions of yen)				The number of properties
Office buildings		¥	0				—			¥	641				2
Commercial facilities other than office buildings			0				—				547				4
Condominiums			0				1				30				22
Others*			134				—				372				—
Total		¥	134				—			¥	1,590				—

* For the “Others”, the numbers of properties are omitted. Write-downs of long-lived assets for fiscal 2022 include write-downs of ¥31,205 million of property under facility operations and others held by subsidiaries, of which ¥19,564 million related to write-downs of two coal-biomass co-fired power plants, and ¥2,331 million of two aircraft.

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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X

- 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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