(22) Government grants (21) Provisions 4. significant accounting estiMates, juDgMents anD assuMptions 5. segMent inforMation Information about products and services Provisions are recognised when the Group has present legal or  constructive obligations as a result of past events, it is prob- able that outflows of resources embodying economic benefits  will be required to settle the obligations, and reliable estimates  of the obligations can be made. When the effect of the time value of money is material,  provisions are measured at the present value of the expenditures  expected to be required to settle the obligations. Government grants are recognised and measured at fair value,  if there is reasonable assurance that the Group will comply  with the conditions attached to them and that the grants will  be received. Government grants that are intended to compen- sate for specific costs are recognised as income in the period  in which the Group recognises the corresponding expenses.  Government grants related to assets are recognised as  deferred income and then recognised in profit over the  expected useful life of the relevant asset on a regular basis. Estimates and underlying assumptions representing a  significant risk of causing a material adjustment to the carrying  amounts of assets and liabilities in the next fiscal year are  as follows: The preparation of the consolidated financial statements  requires management of the Group to make estimates, judg- ments and assumptions that affect the application of account- ing policies and the reported amounts of assets, liabilities,  income, and expenses. Given their nature, actual results may  differ from those estimates. The estimates and underlying assumptions are reviewed on  an ongoing basis, and the effects resulting from revisions of  accounting estimates are recognised in the period in which  the estimates are revised and in future periods affected by  the revision. The main activities of the Group are the manufacture and sale of pharmaceutical products, and there are no separate operating  segments. Therefore, the Group has a single reporting segment, “Pharmaceutical”. Sales by type of product and service are as follows: · Impairment of property, plant and equipment, goodwill and  other intangible assets (Notes 15, 16 and 17) · Provisions (Note 29) · Retirement benefits (Note 28) · Recoverability of deferred tax assets (Note 18) · Income tax expenses (Note 12) · Financial assets measured at fair value which have no market  price in active markets (Note 34) (Millions of yen) 2013 2014 Prograf ¥161,763 ¥ 181,054 Vesicare 109,973 133,845 Other 710,163 825,010 Total ¥981,899 ¥1,139,909 Astellas Pharma Inc.  _ Annual Report 2014 116