19. other financial assets 20. other assets 21. inventories The carrying amounts of inventories are measured at the lower  of cost and net realisable value. The cost of inventories recognised as an expense in “Cost of  sales” for the years ended 31 March 2013 and 2014 amounted  to ¥292,770 million and ¥310,505 million, respectively. The write-down of inventories recognised as an expense for  the years ended 31 March 2013 and 2014 amounted to  ¥2,895 million and ¥5,027 million, respectively. Astellas Pharma Inc.  _ Annual Report 2014 128 The breakdown of inventories is as follows: The breakdown of other assets is as follows: The breakdown of other financial assets is as follows: (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Other financial assets (non-current) Financial assets at FVTPL ¥ 1,499 ¥ 2,537 ¥ 3,826 Loans and other financial assets 4,543 7,465 11,390 Allowance for doubtful accounts (39) (22) (12) Available-for-sale financial assets 70,673 71,104 79,758 Total other financial assets (non-current) 76,676 81,084 94,961 Other financial assets (current) Financial assets at FVTPL — 178 87 Loans and other financial assets 48,814 50,757 35,319 Total other financial assets (current) 48,814 50,934 35,406 Total other financial assets ¥125,490 ¥132,018 ¥130,367 (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Other non-current assets Long-term prepaid expenses ¥2,616 ¥3,099 ¥ 7,833 Retirement benefit assets 1,060 1,290 583 Other 1,857 1,335 763 Total other non-current assets ¥5,532 ¥5,724 ¥ 9,179 Other current assets Prepaid expenses 2,864 5,193 6,418 Other 3,225 4,247 5,650 Total other current assets ¥6,089 ¥9,440 ¥12,068 (Millions of yen) 1 April 2012  (Transition date) 2013 2014 Raw materials and supplies ¥ 15,390 ¥ 21,959 ¥ 23,833 Work in progress 13,462 13,281 15,598 Merchandise and finished goods 83,853 91,855 95,797 Total ¥112,705 ¥127,095 ¥135,228