b. Total Assets, Depreciation, Impairment Loss and Capital Expenditures Thousands of U.S. Dollars 2010 Metal Building Material  Business Plumbing Fixtures  Business Other Building Materials and Equipment Business Distribution and Retail Business Housing, Real Estate and Other Businesses Eliminations/ Corporate Consolidated Total assets $3,859,156 $2,707,176 $1,401,842 $1,260,610 $500,747 $1,378,635 $11,108,166 Depreciation 139,355 117,865 55,665 34,035 6,708 160 353,788 Impairment loss 92,474 19,709 18,034 5,725 26,594 162,536 Capital expenditures 94,584 118,339 51,322 57,888 8,865 516 331,514 a. Sales and Operating Income (Loss) Millions of Yen 2009 Metal Building Material  Business Plumbing Fixtures  Business Other Building Materials and Equipment Business Distribution and Retail Business Housing, Real Estate and Other Businesses Eliminations/ Corporate Consolidated Sales to customers ¥394,883 ¥289,149 ¥175,988 ¥132,321 ¥54,513 ¥1,046,854 Intersegment sales 2,967 2,503 1,140 979 1,364 ¥(8,953) Total sales 397,850 291,652 177,128 133,300 55,877 (8,953) 1,046,854 Operating expenses 378,684 287,862 175,507 130,385 56,192 (7,379) 1,021,251 Operating income (loss) ¥ 19,166 ¥ 3,790 ¥ 1,621 ¥ 2,915 ¥ (315) ¥(1,574) ¥ 25,603 b. Total Assets, Depreciation, Impairment Loss and Capital Expenditures Millions of Yen 2009 Metal Building Material  Business Plumbing Fixtures  Business Other Building Materials and Equipment Business Distribution and Retail Business Housing, Real Estate and Other Businesses Eliminations/ Corporate Consolidated Total assets ¥375,005 ¥230,429 ¥152,463 ¥115,729 ¥49,560 ¥125,652 ¥1,048,838 Depreciation 14,118 9,276 7,730 3,253 774 7 35,158 Impairment loss 850 138 3,639 169 1,827 6,623 Capital expenditures 10,557 10,243 5,545 8,105 585 53 35,088 Note: As discussed in Note 2.p, effective April 1, 2009, the Group applied ASBJ Statement No. 15, “Accounting Standard for Construction Contracts.” The effect of this change was  to increase sales of “Plumbing fixtures business” by ¥3,723 million ($40,012 thousand) and “Other building materials and equipment business” by ¥453 million ($4,869 thou- sand), increase operating income of “Plumbing fixtures business” by ¥506 million ($5,443 thousand), and decrease operating loss of “Other building materials and equipment  business” by ¥44 million ($473 thousand) for the year ended March 31, 2010. JS Group Corporation Annual Report 2010 83