Square Enix 2015 Annual Report Download - page 50

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*6 Impairment loss
In the fi scal year ended March 31, 2015, the Group posted an impairment loss on the following groups of assets.
Millions of yen
Location Usage Category Impairment amount
Shinjuku-ku, Tokyo Idle assets Amusement equipment ¥301
Canada Idle assets Tools, furniture and fixtures 246
Shinjuku-ku, Tokyo Assets planned for disposal Other (Intangible assets) 92
Total ¥640
In the Amusement business segment, each division, including captive outlets, rented outlets, franchise outlets and amusement equipment production and sales, is
classifi ed as one asset-grouping unit. In other business segments, classifi cation of asset groups is carried out based on the relationships between businesses. Idle assets
that are not used for operational purposes and assets planned for disposal are classifi ed individually, separately from those mentioned above.
With regard to idle assets presented in the table above, market value had fallen substantially below book value and the future use of these assets was deemed
uncertain. For these reasons, the book value of these idle assets has been written down to the applicable market value. With regard to assets planned for disposal, future
recovery of the investment amount has been deemed uncertain and their book value has been written down to the applicable recoverable value. For intangible assets,
asset values were reassessed, taking into account changes in the market environment, and book values were subsequently written down to the applicable recoverable
values. Note that calculation of recoverable amounts is measured mainly by net selling price, which is based on a reasonable assumption of market price.
In the fi scal year ended March 31, 2014, the Group posted an impairment loss on the following groups of assets.
Millions of yen
Location Usage Category Impairment amount
Shinjuku-ku, Tokyo Idle assets Other (Intangible assets) ¥ 2
Shinjuku-ku, Tokyo
Idle assets Amusement equipment 128
Assets planned for disposal Amusement equipment 7
Prize production and sale Finance lease that does not transfer ownership of rental transactions 1
Ebina, Kanagawa Prefecture
Idle assets Other (Property and equipment) 4
Prize production and sale Amusement equipment 0
Other (Property and equipment) 11
Shibuya-ku, Tokyo DARTS machine sales and facility
operation
Finance lease that does not transfer ownership of rental transactions 0
Other (Investments and other assets) 1
Total ¥158
In the Amusement business segment, each division, including captive outlets, rented outlets, franchise outlets and amusement equipment production and sales, is
classifi ed as one asset-grouping unit. In other business segments, classifi cation of asset groups is carried out based on the relationships between businesses. Idle
assets that are not used for operational purposes and assets planned for disposal are classifi ed individually, separately from those mentioned above.
With regard to idle assets presented in the table above, market value had fallen substantially below book value and the future use of these assets was deemed
uncertain. For these reasons, the book value of these idle assets has been written down to the applicable market value. With regard to assets planned for disposal, future
recovery of the investment amount has been deemed uncertain and their book value has been written down to the applicable recoverable value. For intangible assets,
asset values were reassessed, taking into account changes in the market environment, and book values were subsequently written down to the applicable recoverable
values. Note that calculation of recoverable amounts is measured mainly by net selling price, which is based on a reasonable assumption of market price.
.
Notes to Consolidated Financial Statements (JPNGAAP)