The minimum rental commitments under noncancelable operating  leases at March 31, 2010 and 2009 were as follows: Lease rental income on finance lease contracts without ownership- transfer for the years ended March 31, 2010 and 2009 was ¥3  million ($34 thousand) and ¥16 million, respectively. Acquisition cost, accumulated depreciation and net book value  as of March 31, 2010 and 2009 were as follows: Because total amounts of future lease receipts at the end of the  period and estimated salvage value are small compared to the total  amounts of operating receivables at the end of the period, interest  income is included in the lease income receipts. The amounts of future lease receipts as of March 31, 2009 were  summarized as follows: The amounts of future lease receipts under operating leases as  lessor as of March 31, 2010 and 2009 are summarized as follows: For the year ended March 31, 2010, A-S CHINA PLUMBING  PRODUCTS Ltd. and 14 other companies were acquired. Assets  and liabilities of these companies at the date of acquisition, cash  paid for the capital and payments for the purchases of newly con- solidated subsidiaries were as follows: On March 10, 2008, the ASBJ revised ASBJ Statement No. 10,  “Accounting Standard for Financial Instruments,” and issued ASBJ  Guidance No. 19, “Guidance on Accounting Standard for Financial  Instruments and Related Disclosures.” This accounting standard  and the guidance are applicable to financial instruments and related  disclosures at the end of the fiscal years ending on or after March  31, 2010 with early adoption permitted from the beginning of the  fiscal years ending before March 31, 2010. The Group applied the  revised accounting standard and the new guidance effective March  31, 2010. The Group uses financial instruments, mainly bank loans and  straight bonds, based on its fundamental management strategies  of “achieving growth strategies,” “strengthening cost competitive- ness” and “executing strategic investments.” Cash surpluses, if any,  are invested in low risk financial assets. Derivatives are used, not for  speculative purposes, but to manage exposure to financial risks as  described in (2) below. Receivables such as trade notes and trade accounts are exposed  to customer credit risk. Marketable and investment securities are  mainly equity instruments of companies that have a business rela- tionship with the Group and debt securities managing cash sur- pluses. Those traded on the stock market are exposed to the risk  of market price fluctuations, where those that are not, mainly equity  instruments of the companies that have a business relationship  with the Group, are exposed to the risk of reduction in real values. Loans are mainly for the associated companies of the Group. JS Group Corporation Annual Report 2010 75 (2) Nature and Extent of Risks Arising from Financial  Instruments (1) Group Policy for Financial Instruments 17. Financial Instruments and Related Disclosures Purchases of Newly Consolidated Subsidiaries 16. Supplemental Cash Flow Information (2) Lessor Millions of Yen Thousands of U.S. Dollars 2010 2009 2010 Due within one year ¥ 1,685 ¥ 1,344 $ 18,106 Due after one year 13,489 14,407 144,980 Total ¥15,174 ¥15,751 $163,086 Millions of Yen Thousands of U.S. Dollars Furniture and Fixtures 2010 2009 2010 Acquisition cost ¥ 78 Accumulated depreciation (75) Net book value ¥ 3 Depreciation ¥3 ¥ 16 $34 Millions of Yen 2009 Due within one year ¥3 Due after one year Total ¥3 Millions of Yen Thousands of U.S. Dollars 2010 2009 2010 Due within one year ¥15 ¥ 19 $164 Due after one year 47 89 506 Total ¥62 ¥108 $670 Millions of Yen Thousands of U.S. Dollars Current assets ¥ 14,299 $ 153,688 Non-current assets 11,244 120,850 Goodwill 3,128 33,624 Current liabilities (10,580) (113,720) Non-current liabilities (1,237) (13,290) Negative goodwill (1,396) (15,005) Minority interests (1,467) (15,767) Cash paid for the capital 13,991 150,380 Cash and cash equivalents of A-S CHINA PLUMBING PRODUCTS Ltd. and 14 other companies (4,437) (47,688) Payments for the purchases of newly consolidated subsidiaries—net ¥ 9,554 $ 102,692 b. Operating leases a. Finance leases b. Operating leases