Yamaha 2010 Annual Report Download - page 66

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Finance Lease Transactions in Which Ownership Is Not Transferred to the Lessee Commencing on or before March 31, 2008
(a) Amounts related to leased assets corresponding to the acquisition cost, accumulated depreciation and net book value at the
end of the fiscal year
Millions of Yen Thousands of U.S. Dollars (Note 3)
As of March 31, 2010
Buildings and
structures
Tools, furniture
and fixtures Other Total
Buildings and
structures
Tools, furniture
and fixtures Other Total
Acquisition costs ¥993 ¥335 ¥45 ¥1,375 $10,673 $3,601 $484 $14,779
Accumulated depreciation 270 253 32 556 2,902 2,719 344 5,976
Net book value ¥723 ¥ 82 ¥13 ¥ 819 $ 7,771 $ 881 $140 $ 8,803
Amounts corresponding to the acquisition costs include interest expense since the balance of future minimum lease payments accounts
for only a small percentage of property, plant, and equipment as of the balance sheet date.
(b) Amounts corresponding to the future minimum lease payments subsequent to March 31, 2010
Years ending March 31, Millions of Yen
Thousands of
U.S. Dollars
(Note 3)
2011 ¥127 $1,365
2012 and thereafter 692 7,438
Total ¥819 $8,803
Amounts corresponding to the future minimum lease payments include interest expense since the balance of future minimum lease
payments accounts for only a small percentage of property, plant and equipment as of the balance sheet date.
(c) Amounts corresponding to the lease payments and depreciation
Years ending March 31, 2010 Millions of Yen
Thousands of
U.S. Dollars
(Note 3)
Lease payments ¥256 $2,752
Depreciation 256 2,752
(d) Method of calculating the amount of the depreciation of leased assets
Depreciation of leased assets is calculated by straight-line method over the lease period with their residual value zero.
Lessors’ accounting
Operating Lease Transactions
Future minimum lease amounts receivable subsequent to March 31, 2010 on noncancellable leases are as follows:
Years ending March 31, Millions of Yen
Thousands of
U.S. Dollars
(Note 3)
2011 ¥430 $4,622
2012 and thereafter 481 5,170
Total ¥911 $9,791
2009
Lessees’ accounting
Finance Lease Transactions in Which Ownership Is Not Transferred to the Lessee Commencing on or before March 31, 2008
(a) Amounts related to leased assets corresponding to the acquisition cost, accumulated depreciation and net book value at the
end of the fiscal year
Millions of Yen
As of March 31, 2009
Buildings and
structures
Tools, furniture
and fixtures Other Total
Acquisition costs ¥2,917 ¥709 ¥50 ¥3,677
Accumulated depreciation 969 394 28 1,391
Net book value ¥1,948 ¥315 ¥22 ¥2,285
Amounts corresponding to the acquisition cost include interest expense since the balance of future minimum lease payments accounts
for only a small percentage of property, plant, and equipment as of the balance sheet date.
(b) Amounts corresponding to the lease payments and depreciation
Years ending March 31, 2010 Millions of Yen
Lease payments ¥375
Depreciation 375
64 Yamaha Corporation