(12) Other intangible assets (11) Goodwill (10) Leases Astellas Pharma Inc.  _ Annual Report 2014 112 Once marketing approval from the regulatory authorities is  obtained and the asset is available for use, IPR&D is trans- ferred to “Patents and technologies” or “Marketing rights” and  amortisation begins from that time on a straight-line basis over  its useful life. An intangible asset recognised as IPR&D is not amortised  because it is not yet available for use, but instead, it is tested  for impairment whenever there is an indication of impairment  or at least on an annual basis irrespective of whether there is  any indication. Subsequent expenditure, including initial upfront and mile- stone payments to the third parties, on an acquired IPR&D is  capitalised if, and only if, it is probable that the expected future  economic benefits that are attributable to the asset will flow to  the Group and the asset is identifiable. Among rights related to products or research and develop- ment through the in-licensing of products or technologies or  acquired through business combinations, those that are still in  the research and development stage or have not yet obtained  marketing approval from the regulatory authorities are recognised under “Other intangible assets” as IPR&D. Other intangible assets are amortised over their estimated  useful lives (2-25 years) on a straight-line basis beginning at  the time when they are available for use. Amortisation of other  intangible assets acquired through business combinations or  through the in-licensing of products or technologies is presented  in the consolidated statements of income under “Amortisation  of intangible assets”. The estimated useful life of other intan- gible assets is the shorter of the period of legal protection or its  economic life, and it is also regularly reviewed. Other intangible assets acquired separately are measured at  cost upon initial recognition, and those acquired in a business  combination are measured at fair value at the acquisition date.  After initial recognition, the Group applies the cost model and  other intangible assets are carried at cost less any accumulated  amortisation and accumulated impairment losses. Other intangible assets are identifiable non-monetary assets  without physical substance, other than goodwill, including  patents and technologies, marketing rights, and in-process  research and development (IPR&D) acquired in a business  combination or acquired separately. Impairment of goodwill is described in “(13) Impairment of  property, plant and equipment, goodwill, and other intangible  assets”. Measurement of goodwill on initial recognition is described in  “(2) Business combinations”. After initial recognition, goodwill is  carried at cost less any accumulated impairment losses. day-to-day servicing for items of property, plant and equipment,  such as repairs and maintenance, expensed when incurred. When an item of property, plant and equipment has a signifi- cant component, such component is accounted for as a sepa- rate item of property, plant and equipment. Depreciation of an  asset begins when it is available for use. The depreciable  amount of items of property, plant and equipment is depreci- ated on a straight-line basis over the estimated useful lives of  each component. The depreciable amount of an asset is  determined by deducting its residual value from its cost. The estimated useful lives of major classes of property, plant  and equipment are as follows: The useful lives, residual values, and depreciation methods  of property, plant and equipment are reviewed at the end of  fiscal year, and changed, if any. Leases are classified as finance leases whenever substantially  all the risks and rewards incidental to ownership of an asset  are transferred to the Group. All other leases are classified as  operating leases. Under finance lease transactions, leased assets and lease  obligations are initially recognised at the lower of the fair value  of the leased property or the present value of the minimum  lease payments, each determined at the inception of the lease.  Leased assets are depreciated on a straight-line basis over the  shorter of their estimated useful lives or lease terms. Minimum  lease payments made under finance leases are allocated to  finance expense and the repayment amount of the lease obli- gations. The finance expense is allocated to each period  during the lease term so as to produce a constant periodic  rate of interest on the remaining balance of liabilities. Under operating lease transactions, lease payments are  recognised as an expense on a straight-line basis over the  lease term. The Group determines whether an arrangement is, or con- tains a lease, based on the substance of the arrangement at  the date of commencement of the lease. The substance of the  arrangement is determined based on the following factors: (b) whether the arrangement conveys a right to use the asset. (a) whether the fulfillment of the arrangement is dependent on  the use of a specific asset or assets and, Buildings and structures  2 to 60 years Machinery and vehicles  2 to 30 years Tools, furniture and fixtures  2 to 20 years