22. traDe anD other receivaBles 23. cash anD cash equivalents 24. assets helD for sale Financial Section Annual Report 2014 _  Astellas Pharma Inc.  129 Assets held for sale as of 31 March 2013 are mainly a building  and land owned by U.S. subsidiaries, and they are actively  marketed for sale. Those assets are measured at fair values less costs to sell  due to their fair values less costs to sell being lower than their  carrying amounts. With regard to those assets and assets  sold, impairment losses of ¥416 million are recognised in  “Other expense” in the consolidated statement of income for  the year ended 31 March 2013. With regard to those assets and assets sold, impairment  losses of ¥3,538 million are recognised in “Other expense” in  the consolidated statement of income for the year ended 31  March 2014. Assets held for sale as of 31 March 2014 are mainly property,  plant and equipment related to the Fuji Plant of Astellas  Pharma Tech Co., Ltd., the Japanese production subsidiary. In  December 2013, the Group concluded a definitive agreement  with Nichi-Iko Pharmaceutical Co., Ltd. under which Nichi-Iko  would succeed the business at the Fuji Plant on 1 April 2014. The breakdown of assets held for sale is as follows: The breakdown of trade and other receivables is as follows: The breakdown of cash and cash equivalents is as follows: (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Notes and accounts receivable ¥269,505 ¥293,648 ¥310,109 Other accounts receivable 22,015 16,478 24,234 Allowance for doubtful accounts (3,202) (1,918) (1,704) Total trade and other receivables (current) ¥288,317 ¥308,208 ¥332,639 (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Cash and deposits ¥191,065 ¥224,048 ¥275,572 Short-term investments (cash equivalents) 61,315 40,865 115,802 Cash and cash equivalents in the consolidated statements of financial position ¥252,380 ¥264,912 ¥391,374 Cash and cash equivalents in the consolidated statements of cash flows 252,380 264,912 391,374 (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Assets Property, plant and equipment Buildings and structures ¥ 744 ¥ 804 ¥1,476 Land 707 832 1,376 Other property, plant and equipment — — 1,008 Other — — 8 Total ¥1,451 ¥1,636 ¥3,868