Financial Section Annual Report 2014 _  Astellas Pharma Inc.  123 The carrying amounts of the assets held under finance leases included in “Property, plant and equipment” are as follows: The movement of cost and accumulated impairment losses for goodwill is as follows: Goodwill recognised in the consolidated statements of financial  position mainly resulted from an acquisition of OSI Pharmaceu- ticals, Inc. in 2010. The Group, in principle, regards the geographical business  units, which are managed for internal reporting purposes, as  cash-generating units. For the years ended 31 March 2013 and 2014, the majority  of goodwill is allocated to the Americas cash-generating unit,  and the carrying amount of goodwill was ¥107,648 million and  ¥116,766 million, respectively. For the impairment test, the  value in use, which is calculated based on the five-year busi- ness plan approved at the board of directors meeting, is used  as the recoverable amount. The Group uses a weighted average cost of capital (WACC)  determined for each geographical area as a discount rate. The  The impairment losses for goodwill are included in “Other  expense” in the consolidated statements of income. Also, the Group recognised impairment losses of ¥945  million for the year ended 31 March 2014 resulting from deci- sions to close the Perseid Therapeutics LLC (United States). The value in use sufficiently exceeds the carrying amount of  the cash-generating unit. Therefore, even if the key assump- tions used in the calculation of the value in use fluctuate within  a reasonable range, the Group assumes that the possibility  that the value in use will be lower than the carrying amount is  remote. Also, a growth rate of 2.0% is reflected in calculating the  terminal value after the five-year business plan. after-tax WACC used for the impairment test is 8.0% and the  pre-tax WACC 13.2% for the year ended 31 March 2014. (Millions of yen) Cost Accumulated  impairment losses Carrying  amount Balance at 1 April 2012 ¥ 94,193 ¥ — ¥ 94,193 Exchange differences 13,456 — 13,456 Balance at 31 March 2013 107,648 — 107,648 Movements during the period — (945) (945) Disposals (945) 945 — Exchange differences 10,063 — 10,063 Balance at 31 March 2014 ¥116,766 ¥ — ¥116,766 16. gooDwill (Millions of yen) Machinery   and vehicles Tools, furniture  and fixtures Total Balance at 1 April 2012 ¥4 ¥1,219 ¥1,223 Balance at 31 March 2013 ¥1 ¥1,146 ¥1,147 Balance at 31 March 2014 ¥0 ¥1,146 ¥1,146