Property, plant and equipment

12 Months Ended

Mar. 31, 2022

9.	Property, plant and equipment

The changes in property, plant and equipment for the fiscal years ended March 31, 2021 and 2022 are as follows:


	Yen in millions
	Land			Buildings			Machinery and equipment			Construction in progress			Total
Balance as of April 1, 2020:
Cost		77,716			731,440			1,844,088			78,811			2,732,055
Accumulated depreciation and impairment losses		—			(475,344	)		(1,337,056	)		(2,457	)		(1,814,857	)

Carrying amount		77,716			256,096			507,032			76,354			917,198

Changes in carrying amount:
Additions		—			22,464			91,873			187,003			301,340
Acquisitions through business combinations		—			47			50			—			97
Reclassifications		340			12,568			146,025			(159,774	)		(841	)
Disposals or classified as held for sale *1		(2,484	)		(1,599	)		(3,140	)		(779	)		(8,002	)
Depreciation *2		—			(24,405	)		(189,568	)		—			(213,973	)
Impairment losses		(37	)		(1,063	)		(2,866	)		(2,203	)		(6,169	)
Translation adjustment		505			2,572			2,756			736			6,569
Other		—			(2,721	)		(2,348	)		(609	)		(5,678	)

Total changes		(1,676	)		7,863			42,782			24,374			73,343

Balance as of March 31, 2021:
Cost		76,077			755,115			1,864,034			102,310			2,797,536
Accumulated depreciation and impairment losses		(37	)		(491,156	)		(1,314,220	)		(1,582	)		(1,806,995	)

Carrying amount		76,040			263,959			549,814			100,728			990,541

Changes in carrying amount:
Additions		2,461			25,434			91,189			229,094			348,178
Acquisitions through business combinations		—			1,946			1,437			—			3,383
Reclassifications		24			48,600			134,660			(185,979	)		(2,695	)
Disposals or classified as held for sale *1		(1,628	)		(2,248	)		(4,690	)		(158	)		(8,724	)
Depreciation *2		—			(29,906	)		(205,920	)		—			(235,826	)
Impairment losses		—			(235	)		(579	)		(74	)		(888	)
Translation adjustment		1,226			9,640			7,032			1,036			18,934
Other		—			282			22			6			310

Total changes		2,083			53,513			23,151			43,925			122,672

Balance as of March 31, 2022:
Cost		78,160			832,785			1,953,985			145,940			3,010,870
Accumulated depreciation and impairment losses		(37	)		(515,313	)		(1,381,020	)		(1,287	)		(1,897,657	)

Carrying amount		78,123			317,472			572,965			144,653			1,113,213

*1	An asset or disposal group for which the cash flows are expected to arise principally from sale rather than continuing use is classified to current asset as an asset held for sale.

Depreciation expenses are allocated to the cost of inventory and are recognized in cost of sales as inventory is sold, or are directly recognized in selling, general and administrative expenses and research and development expenditures in the consolidated statements of income, depending on the use of the asset.