Property, plant and equipment

12 Months Ended

Mar. 31, 2024

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Property, plant and equipment

9. Property, plant and equipment

The changes in property, plant and equipment for the fiscal years ended March 31, 2023 and 2024 are as follows:

	Yen in millions
	Land			Buildings			Machinery and equipment			Construction in progress			Total
Balance as of April 1, 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
Changes in carrying amount:
Additions		700			17,369			112,351			364,450			494,870
Acquisitions through business combinations		—			168			2,480			5,939			8,587
Reclassifications		75			75,608			232,218			(314,742	)		(6,841	)
Disposals or classified as held for sale*1		(876	)		(1,610	)		(2,793	)		(644	)		(5,923	)
Depreciation*2		—			(33,682	)		(234,530	)		—			(268,212	)
Impairment losses		—			(317	)		(570	)		(52	)		(939	)
Translation adjustment		1,232			8,931			5,315			531			16,009
Other		—			(4,636	)		(1,264	)		—			(5,900	)
Total changes		1,131			61,831			113,207			55,482			231,651
Balance as of March 31, 2023:
Cost		79,291			921,156			2,202,010			201,299			3,403,756
Accumulated depreciation and impairment losses		(37	)		(541,853	)		(1,515,838	)		(1,164	)		(2,058,892	)
Carrying amount		79,254			379,303			686,172			200,135			1,344,864
Changes in carrying amount:
Additions		6,068			14,886			100,199			374,735			495,888
Acquisitions through business combinations		—			912			472			12			1,396
Reclassifications		616			76,731			314,967			(394,995	)		(2,681	)
Disposals or classified as held for sale*1		(2,077	)		(2,361	)		(3,416	)		(1,414	)		(9,268	)
Depreciation*2		—			(39,781	)		(281,807	)		—			(321,588	)
Impairment losses		—			(76	)		(258	)		(11	)		(345	)
Translation adjustment		2,085			15,913			7,366			5,729			31,093
Other		—			(1,744	)		(15,032	)		57			(16,719	)
Total changes		6,692			64,480			122,491			(15,887	)		177,776
Balance as of March 31, 2024:
Cost		85,983			1,033,758			2,551,174			185,287			3,856,202
Accumulated depreciation and impairment losses		(37	)		(589,975	)		(1,742,511	)		(1,039	)		(2,333,562	)
Carrying amount		85,946			443,783			808,663			184,248			1,522,640

*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.

*2 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.