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37
Isuzu Motors Limited Annual Report 2006
Millions of yen Thousands of U.S. dollars
2006 2005 2006
Acquisition Costs
Accumulated Depreciation
Net Balance
(ii) Future payment obligations of finance lease expenses as of March 31, 2006 and 2005 are as follows:
Millions of yen Thousands of U.S. dollars
2006 2005 2006
Portion due within one year
Thereafter
Lease expense paid
Amounts equivalent to interest expenses are calculated by the interest method based on an excess of the aggregate sum of lease payments over
amounts equivalent to acquisition costs.
(2) Operating lease is as follows.
a) As a lessee
Future payment obligations of operating lease expenses as of March 31, 2006 and 2005 are as follows:
Millions of yen Thousands of U.S. dollars
2006 2005 2006
Portion due within one year
Thereafter
Millions of yen Thousands of U.S. dollars
2006 2005 2006
Portion due within one year
Thereafter
b) As a lessor
Future receivable income of operating lease commitment as of March 31, 2006 and 2005 are as follows:
$ 3304,907
171,290
133,616
¥ 41,910
24,374
17,536
¥ 35,817
20,121
15,695
$ 52,628
91,144
62,717
¥ 6,319
12,593
8,490
¥ 6,182
10,742
7,367
$ 6,984
8,307
¥ 677
1,189
$ 397
397
¥ 19
29
¥ 46
46
11. Lease Transactions
(1) Finance lease transactions, except for those which meet the conditions that the ownership of the leased assets is substantially transferred to
the lessee, is as follows.
a) As a lessee
(i) Amounts equivalent to acquisition costs, accumulated depreciation and net balance as of March 31, 2006 and 2005 concerning the finance
lease assets:
¥ 820
975