2.2.0.7 false Commitments and Contingent Liabilities 0219 - Disclosure - Commitments and Contingent Liabilities true false false false 1 USD false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 USDEPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 $ 2 Commitments and Contingent Liabilities [Abstract] 0 kmtuf_CommitmentsAndContingentLiabilitiesAbstract kmtuf false na duration Commitments and Contingent Liabilities Abstract. false false false false false true false false false false false false 1 false false false false 0 0 false false false xbrli:stringItemType string Commitments and Contingent Liabilities Abstract. false 3 Commitments and Contingent Liabilities 1 us-gaap_CommitmentsAndContingenciesDisclosureTextBlock us-gaap true na duration No definition available. false false false false false false false false false false false verboselabel false 1 false false false false 0 0   <div style="font-family: 'Times New Roman',Times,serif; margin-left: .05in; width: 7.50in"> <div align="justify" style="font-size: 10pt; margin-top: 10pt"><b>19. Commitments and Contingent Liabilities</b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">At March 31, 2010, Komatsu was contingently liable for discounted and transferred receivables on a recourse basis with the financial institutions of ¥9,850 million ($105,914 thousand) (Note 5). </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt; text-indent: 4%">Komatsu provides guarantees to third parties of loans of the employees, affiliated companies and other companies. The guarantees relating to the employees are mainly made for their housing loans. The guarantees of loans relating to the affiliated companies and other companies are made to enhance the credit of those companies. </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif; margin-left: .05in; width: 7.50in"> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">For each guarantee provided, Komatsu would have to perform under a guarantee, if the borrower defaults on a payment within the contract terms. The contract terms are from 10 years to 30 years in the case of employees with housing loans, and from 1 year to 10 years in the case of loans relating to the affiliated companies and other companies. The maximum amount of undiscounted payments Komatsu would have had to make in the event of default is ¥88,379 million ($950,312 thousand) at March 31, 2010. The fair value of the liabilities recognized for Komatsu’s obligations as guarantors under those guarantees at March 31, 2010 were insignificant. Certain of those guarantees were secured by collateral and insurance issued to the Company. </div> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">Management of Komatsu believes that losses from those contingent liabilities, if any, would not have a material effect on the consolidated financial statements. </div> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">Commitments for capital investment outstanding at March 31, 2010, aggregated approximately ¥4,700 million ($50,538 thousand). </div> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">Komatsu is involved in certain legal actions and claims arising in the ordinary course of its business. It is the opinion of management and legal counsel that such litigation and claims will be resolved without material effect on Komatsu’s financial statements. </div> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">Komatsu has business activities with customers, dealers and associates around the world and its trade receivables from such parties are well diversified to minimize concentrations of credit risks. Management does not anticipate incurring losses on its trade receivables in excess of established allowances. </div> <div align="justify" style="font-size: 10pt; margin-top: 8pt; text-indent: 4%">Komatsu also issues contractual product warranties under which it generally guarantee the performance of products delivered and services rendered for a certain period or term. Change in accrued product warranty cost for the years ended March 31, 2010 and 2009 is summarized as follows: </div> <div align="center"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="58%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="9%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="9%"> </td> <td width="1%"> </td> <td width="3%"> </td> <td width="1%"> </td> <td width="9%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2">Thousands of</td> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="6" style="border-bottom: 1px solid #000000">Millions of yen</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">U.S. dollars</td> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000">2009</td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2010</b></td> <td> </td> </tr>   <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Balance at beginning of year </div></td> <td> </td> <td align="left"><b>¥</b></td> <td align="right"><b>28,256</b></td> <td> </td> <td> </td> <td align="left">¥</td> <td align="right">31,890</td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>303,828</b></td> <td> </td> </tr> <tr valign="bottom" style="padding-top: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">Addition </div></td> <td> </td> <td> </td> <td align="right"><b>21,149</b></td> <td> </td> <td> </td> <td> </td> <td align="right">25,288</td> <td> </td> <td> </td> <td> </td> <td align="right"><b>227,409</b></td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff; padding-top: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">Utilization </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(25,477</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(26,369</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(273,946</b></td> <td nowrap="nowrap"><b>)</b></td> </tr> <tr valign="bottom" style="padding-top: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">Other </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(170</b></td> <td nowrap="nowrap"><b>)</b></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(2,553</td> <td nowrap="nowrap">)</td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right"><b>(1,829</b></td> <td nowrap="nowrap"><b>)</b></td> </tr> <tr style="font-size: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff; padding-top: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">Balance at end of year </div></td> <td> </td> <td align="left"><b>¥</b></td> <td align="right"><b>23,758</b></td> <td> </td> <td> </td> <td align="left">¥</td> <td align="right">28,256</td> <td> </td> <td> </td> <td align="left"><b>$</b></td> <td align="right"><b>255,462</b></td> <td> </td> </tr> <tr style="font-size: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 3px double #000000"> </td> <td> </td> </tr>  </table> </div> </div>  <!-- Begin Block Tagged Note false false false us-types:textBlockItemType textblock Includes disclosure of commitments and contingencies. 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