Annual Report 2014 _  Astellas Pharma Inc.  125 Financial Section The movement of other intangible assets for the year ended 31 March 2014 is as follows: (Note) “Other” mainly includes exchange differences. Amortisation of other intangible assets related to the rights of  product or research and development arising from in-licensing  agreements is recognised in the consolidated statements of  income under “Amortisation of intangible assets”. For the year ended 31 March 2013, impairment losses  recognised for other intangible assets were ¥42,673 million,  and the details of the main items are as follows: Impairment losses for other intangible assets are recognised in  the consolidated statements of income under “Other expense”. For the intangible assets other than goodwill, the Group  assesses the necessity of impairment by individual asset. Also,  intangible assets not yet being amortised are tested for impair- ment annually whether or not there is any indication of impair- ment. For the impairment test, the value in use, which is  calculated based on the five-year cash-flow forecast, is used  as the recoverable amount. The discount rate is calculated  based on the WACC, and the range of post-tax discount rate  used for the calculation of the value in use is 6.0% to13.0%,  and that of pre-tax discount rate is 9.3% to 21.5%. As a result of the impairment test, the Group recognised the  following impairment losses for the years ended 31 March  2013 and 2014. (ii) Impairment losses of ¥9,424 million were mainly recog- nised due to revising sales projections downwards for  certain marketed products as the profitability was lower  than originally expected. These losses are related mainly  to the Qutenza cutaneous patch for the treatment of  peripheral neuropathic pain marketed in Europe and  Regnite for the treatment of restless legs syndrome  marketed in Japan. (i) Impairment losses of ¥33,059 million were mainly recog- nised due to the discontinuation of development activities  for IPR&Ds. This includes the discontinuation of develop- ment of OSI-027 (renal cell cancer), PSN821 (Type 2  diabetes, obesity), hepatocellular carcinoma line of erlotinib  (Tarceva), and also one resulting from the exercise of the  right to terminate the license agreement with Ambit about  Quizartinib (Acute myeloid leukemia) and others. Impairment test and impairment losses for other intangible assets (Millions of yen) Patents and  technologies Marketing rights IPR&D Software Other Total Cost Balance at 1 April 2013 ¥228,849 ¥ 77,906 ¥153,725 ¥ 29,425 ¥ 374 ¥ 490,278 Acquisitions 4,255 — 8,389 6,898 26 19,568 Disposals (4,662) — (57,038) (5,042) (2) (66,743) Reclassification 11,222 — (11,222) — — — Other 13,848 7,415 3,555 1,539 (13) 26,343 Balance at 31 March 2014 253,511 85,321 97,408 32,821 385 469,447 Accumulated amortisation and accumulated impairment losses Balance at 1 April 2013 (73,908) (24,760) (32,899) (17,906) (203) (149,675) Amortisation (24,424) (11,576) — (5,095) (24) (41,118) Impairment losses (2,379) (11,296) (40,191) (26) — (53,892) Disposals 4,570 — 57,038 4,768 2 66,377 Other (4,386) (4,059) (2,167) (415) 10 (11,018) Balance at 31 March 2014 (100,526) (51,691) (18,220) (18,674) (215) (189,327) Carrying amounts Balance at 1 April 2013 154,941 53,147 120,825 11,519 171 340,603 Balance at 31 March 2014 ¥152,985 ¥ 33,630 ¥ 79,188 ¥ 14,147 ¥ 170 ¥ 280,120