FINANCIAL SECTION Notes to Consolidated Financial Statements 7. Property, Plant and Equipment 8. Goodwill 44 An analysis of goodwill is presented below: Other, net for the year ended March 31, 2004 mainly consisted of decrease due to the shifting of Flash memory operations and FDK Corporation from consolidated subsidiaries to equity method affiliates, the securitization of Fujitsu Solution Square (located in Kamata, Tokyo), and the sales of other properties that had been used for employees’ welfare. Changes in property, plant and equipment resulted from the following: Buildings Balance at beginning of year, net ·354,412 ·327,343 $3,088,142 Additions 15,532 25,621 241,708 Depreciation 31,226 28,165 265,708 Translation differences (3,009) (4,318) (40,736) Other, net (8,366) (44,222) (417,189) Balance at end of year, net ·327,343 ·276,259 $2,606,217 Yen U.S. Dollars (millions) (thousands) Years ended March 31 2003 2004 2004 Land Balance at beginning of year, net ·140,602 ·133,806 $1,262,321 Additions 10 4,728 44,603 Translation differences (882) (588) (5,547) Other, net (5,924) (3,729) (35,179) Balance at end of year, net ·133,806 ·134,217 $1,266,198 Machinery and equipment Balance at beginning of year, net ·656,767 ·500,806 $4,724,585 Additions 174,669 135,389 1,277,255 Depreciation 244,506 177,174 1,671,453 Translation differences (8,029) (8,756) (82,604) Other, net (78,095) (77,586) (731,943) Balance at end of year, net ·500,806 ·372,679 $3,515,840 Balance at beginning of year, net · 45,685 · 28,597 $ 269,783 Additions 118,711 106,544 1,005,132 Translation differences (801) (350) (3,302) Transfers (134,998) (114,923) (1,084,179) Balance at end of year, net · 28,597 · 19,868 $ 187,434 Yen U.S. Dollars (millions) (thousands) Years ended March 31 2003 2004 2004 Balance at beginning of year ·116,631 · 97,937 $ 923,934 Additions 2,023 114 1,075 Amortization 17,667 31,144 293,811 Translation differences (3,050) (862) (8,132) Balance at end of year · 97,937 · 66,045 $ 623,066 Other, net for the year ended March 31, 2003 mainly consisted of sales or disposal of machinery and equipment upon restructuring. Other, net for the year ended March 31, 2004 mainly consisted of decrease due to the shifting of Flash memory operations and FDK Corporation from consolidated subsidiaries to equity method affiliates. Construction in progress