Acquisitions (Tables)

12 Months Ended

Mar. 31, 2011

Acquisitions (Tables) [Abstract]

Purchase price allocation summary

The following table summarizes the preliminary values assigned to the assets and liabilities that were recorded for SONY BMG, including net assets at historical carryover basis, as well as the final adjustments described above:

	Yen in millions
	Assets and
	liabilities			Acquired
	recorded at			assets and		Total
	the historical			liabilities		(as of					Total
	carryover			recorded at		October 1,					(after
	basis			fair value		2008)		Adjustments			adjustments)
Notes and accounts receivable, net		28,835			28,835		57,670					57,670
Capitalized artist advances — short-term		11,979			11,979		23,958					23,958
Other current assets		33,711			25,443		59,154		(531	)		58,623
Capitalized artist advances — long-term		8,587			8,587		17,174					17,174
Intangibles, net		12,827			96,258		109,085					109,085
Goodwill		30,319			72,935		103,254		(8,649	)		94,605
Other noncurrent assets		14,418			15,159		29,577		7,716			37,293
Total assets		140,676			259,196		399,872		(1,464	)		398,408
Accrued royalties		66,151			66,044		132,195					132,195
Other current liabilities		60,744			64,879		125,623		(1,464	)		124,159
Accrued pension and severance costs		11,661			11,767		23,428					23,428
Other noncurrent liabilities		8,057			19,082		27,139					27,139
Total liabilities		146,613			161,772		308,385		(1,464	)		306,921
Net assets recorded for SONY BMG		(5,937	)		97,424		91,487		—			91,487

Composition of intangible assets

The intangible assets are comprised of the following:

	Yen in millions						Years
	Intangibles		Acquired
	recorded at		intangibles
	the historical		recorded at				Weighted-average
	carryover basis		fair value		Total		amortization period
Intangibles subject to amortization, net
Music catalogs		10,283		77,706		87,989		25
Artist contracts		2,014		15,160		17,174		10
Other		530		3,392		3,922		5
Total intangibles		12,827		96,258		109,085		22

Combined results of operations of Sony and SONY BMG

The results of operations for SONY BMG are included in the Music segment beginning October 1, 2008. The following unaudited supplemental pro forma financial information presents the combined results of operations of Sony and SONY BMG as though the acquisition had occurred as of the beginning of the fiscal year ended March 31, 2009:

	Yen in millions,
	except per share data
	Fiscal year ended
	March 31
	2009
	(Unaudited)
Net sales		7,266,265
Operating loss		(234,724	)
Net loss attributable to Sony Corporation’s stockholders		(104,614	)
Basic EPS		(104.25	)
Diluted EPS		(104.25	)

Preliminary fair value assigned to the assets and liabilities

The following table summarizes the preliminary fair value assigned to the assets and liabilities of GSN that were recorded in the Pictures segment. Due to the fact that the acquisition closed in March 2011, certain areas of purchase price allocation are not yet finalized including the fair value of certain tangible assets and liabilities acquired, the valuation of intangible assets acquired, income taxes and residual goodwill.

	Yen in millions
	Acquired
	assets and
	liabilities
	recorded at
	fair value
Cash and cash equivalents		4,039
Notes and accounts receivable, trade		3,089
Prepaid expenses and other current assets		395
Film costs		4,178
Property, plant and equipment		220
Intangibles		46,749
Goodwill		46,432
Other noncurrent assets		38
Total assets		105,140
Notes and accounts payable, trade		970
Accounts payable, other and accrued expenses		4,131
Other current liabilities		59
Other noncurrent liabilities		1,683
Total liabilities		6,843
Redeemable noncontrolling interest		18,779
Noncontrolling interest		40,728
Total		38,790

Intangible assets

The intangible assets are comprised of the following:

	Yen in millions		Years
	Acquired
	intangibles
	recorded at		Weighted-average
	fair value		amortization period
Intangibles subject to amortization
Television carriage agreements (broadcasting agreements)		33,698		20
Other		4,162		1
Intangible having an indefinite life
Trademarks		8,889		—
Total intangibles		46,749

Combined results of operations of Sony and GSN

The results of operations of GSN are included in the Pictures segment after the acquisition date. The following unaudited supplemental pro forma financial information presents the combined results of operations of Sony and GSN as though the acquisition had occurred as of the beginning of the fiscal years ended March 31, 2010 and 2011:

	Yen in millions,
	except per share data
	Fiscal year ended March 31
	2010			2011
	(Unaudited)
Net sales		6,313,222			6,325,310
Operating income		60,685			199,445
Net loss attributable to Sony Corporation’s stockholders		(33,655	)		(259,731	)
Basic EPS		(33.54	)		(258.81	)
Diluted EPS		(33.54	)		(258.81	)