(20)	Segment Information

In accordance with the provisions of ASC 280, the segments reported below are the components of the Company for which separate financial information is available that is evaluated regularly by the chief operating decision maker of the Company in deciding how to allocate resources and in assessing performance.

Business segments correspond to categories of activity classified primarily by markets, products and brand names. "Digital AVC Networks" includes video and audio equipment, and information and communications equipment. "Home Appliances" includes household equipment. "PEW and PanaHome" includes electrical supplies, electric products, building materials and equipment, and housing business. "Components and Devices" includes semiconductors, electronic components and batteries. "SANYO" includes solar photovoltaic systems, lithium-ion batteries, optical pickups, and others. "Other" includes electronic-parts-mounting machines, industrial robots and industrial equipment. The Company restructured its motor business on April 1, 2010. As a result of restructuring, segment information for "Home Appliances" and "Components and Devices" in fiscal 2010 and 2009 are reclassified to conform to the presentation for fiscal 2011.

Information by segment for the three years ended March 31, 2011 is shown in the tables below:

By Business Segment:


	Yen (millions)
	2011			2010			2009
Sales:
Digital AVC Networks:
Customers		3,243,773			3,360,278			3,701,996
Intersegment		60,201			49,223			46,961

Total		3,303,974			3,409,501			3,748,957
Home Appliances:
Customers		1,071,844			1,005,756			1,066,028
Intersegment		204,074			198,443			224,281

Total		1,275,918			1,204,199			1,290,309
PEW and PanaHome:
Customers		1,676,304			1,573,393			1,717,168
Intersegment		58,710			58,720			49,094

Total		1,735,014			1,632,113			1,766,262
Components and Devices:
Customers		613,028			643,093			723,691
Intersegment		313,285			288,395			321,226

Total		926,313			931,488			1,044,917
SANYO:
Customers		1,528,881			399,888			—
Intersegment		33,037			4,953			—

Total		1,561,918			404,841			—
Other:
Customers		558,842			435,572			556,624
Intersegment		638,862			576,582			515,114

Total		1,197,704			1,012,154			1,071,738
Eliminations		(1,308,169	)		(1,176,316	)		(1,156,676	)

Consolidated total		8,692,672			7,417,980			7,765,507

Segment profit (loss):
Digital AVC Networks		114,956			87,289			3,176
Home Appliances		92,318			66,074			46,808
PEW and PanaHome		72,975			34,742			40,081
Components and Devices		32,974			36,535			9,318
SANYO		(8,033	)		(730	)		—
Other		52,958			19,727			23,927
Corporate and eliminations		(52,894	)		(53,184	)		(50,437	)

Total segment profit		305,254			190,453			72,873

Interest income		11,593			12,348			23,477
Dividends received		6,323			6,746			11,486
Other income		59,050			47,896			52,709
Interest expense		(27,524	)		(25,718	)		(19,386	)
Other deductions		(175,889	)		(261,040	)		(523,793	)

Consolidated income (loss) before income taxes		178,807			(29,315	)		(382,634	)


	Yen (millions)
	2011		2010		2009
Identifiable assets:
Digital AVC Networks		2,034,376		2,127,042		2,016,112
Home Appliances		667,677		724,955		758,426
PEW and PanaHome		1,272,345		1,252,243		1,258,465
Components and Devices		745,281		772,457		857,582
SANYO		2,059,701		2,435,829		—
Other		276,506		239,736		216,411
Corporate and eliminations		766,984		805,795		1,296,320

Consolidated total		7,822,870		8,358,057		6,403,316

Depreciation (including intangibles other than goodwill):
Digital AVC Networks		88,469		85,364		142,026
Home Appliances		27,867		31,368		38,730
PEW and PanaHome		42,197		49,180		51,906
Components and Devices		62,797		71,551		93,338
SANYO		117,398		28,877		—
Other		10,315		11,004		14,176
Corporate and eliminations		17,963		20,670		24,562

Consolidated total		367,006		298,014		364,738

Capital investment (including intangibles other than goodwill):
Digital AVC Networks		174,722		258,999		250,891
Home Appliances		35,874		37,456		59,234
PEW and PanaHome		50,031		33,918		45,059
Components and Devices		77,201		86,268		138,946
SANYO		90,094		33,487		—
Other		8,066		7,988		12,262
Corporate and eliminations		16,197		6,203		27,652

Consolidated total		452,185		464,319		534,044

Corporate expenses include certain corporate R&D expenditures and general corporate expenses.

Corporate assets consist of cash and cash equivalents, time deposits, marketable securities in short-term investments, investments and advances and other assets related to unallocated expenses.

Intangibles mainly represent patents and know-how, and software.

By Geographical Area:

Sales attributed to countries based upon the customer's location and property, plant and equipment are as follows:


	Yen (millions)
	2011		2010		2009
Sales:
Japan		4,514,246		3,994,379		4,082,233
North and South America		1,070,833		917,898		996,647
Europe		857,192		771,251		962,981
Asia and Others		2,250,401		1,734,452		1,723,646

Consolidated total		8,692,672		7,417,980		7,765,507

United States included in North and South America		904,968		781,264		857,896
China included in Asia and Others		1,178,010		903,531		855,352

Property, plant and equipment:
Japan		1,509,705		1,571,914		1,230,868
North and South America		36,738		42,215		31,694
Europe		45,714		48,444		48,398
Asia and Others		291,152		293,448		263,870

Consolidated total		1,883,309		1,956,021		1,574,830

There are no individually material countries which should be separately disclosed in North and South America, Europe, and Asia and Others, except for the United States and China on sales.

Transfers between business segments or geographic segments are made at arms-length prices. There are no material concentration of sales to a single external major customer for the three years ended March 31, 2011.